McGowan v. Commissioner’s Empirical Analysis
1976
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 36 later decisions — most recently March 2017 · most notably Corson v. Commissioner (2000), Pagel, Inc. v. Commissioner (1988)
1 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 23 · 28 U.S.C. § 2201
Relies on Carmichael v. Southern Coal & Coke Co. · United States v. Correll · Helvering v. Davis · Howard v. Commissioners of Sinking Fund of Louisville · Primuth v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“All concessions, including stipulated settlement agreements, are subject to the Court's discretionary review”
3 later decisions quote this exact passage“the interests of justice will be best served by a rejection of such concession”
1 later decision quote this exact passagee.g. Liljeberg v. Comm'r
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.