Matson Navigation Co. v. Commissioner’s Empirical Analysis
1977
Citation profile
3
cited by 3 later decisions
January 2012
most recently cited
Relationships
Relies on Automobile Club of Mich. v. Commissioner · Dixon v. Unied States · Exchange Parts Co. of Fort Worth v. United States · Wolinsky v. United States · Matson Navigation Co. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We agree with the Commissioner that pursuant to section 7805(b) revenue rulings, which interpret statutory provisions, are generally retroactive, and that affirmative action on his part is required to make such rulings nonretroactive.”
1 later decision quote this exact passage
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.