McCrory v. Commissioner’s Empirical Analysis
69 F.2d 688 · 1934
Citation profile
14 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 22 later decisions — most recently June 1997
14 federal appellate · 1 district · 1 state decisions
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. § 960
Relies on Freuler v. Helvering · Chicago St Ry Co v. Des Moines Union Ry Co Des Moines Union Ry Co · Stoddard v. Eaton
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“either distributed to the beneficiary or accumulated”
1 later decision quote this exact passage · from the majority
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.