McShain v. Commissioner’s Empirical Analysis
1979
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 56 later decisions — most recently December 2019 · most notably Brannen v. Commissioner (1984), Narver v. Commissioner (1980)
2 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
Relies on Atlas Roofing Co. v. Occupational Safety & Health Review Commission · Burnet v. Logan · Estate of J. A. Kreis, Deceased, Herbert Clark, Executors v. Commissioner of Internal Revenue · Bedell v. Commissioner · Grill v. United States
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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the price at which a willing buyer will purchase property from a willing seller, when neither party is acting under compulsion, and both parties are fully informed of all the relevant facts and circumstances”
1 later decision quote this exact passage“Except as otherwise provided in this subtitle, on the sale or exchange of property the entire amount of the gain or loss, determined under section 1001 , shall be recognized.”
1 later decision quote this exact passage“the sum of any money received plus the fair market value of the property (other than money) received.”
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.