Patrick McGuirl, Inc. v. Commissioner’s Empirical Analysis
74 F.2d 729 · 1935
Citation profile
15 federal appellate · 1 district ·
How this case has been cited
Cited by 39 later decisions — most recently July 1997 · most notably Lutz v. Commissioner (1960), Nitterhouse v. United States (1953)
15 federal appellate · 1 district ·
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. § 2041 · 26 U.S.C. § 2042
Relies on Lucas v. American Code Co. · Seaboard Air Line Railway Co. v. United States · Weiss v. Wiener · Continental Tie & Lumber Co. v. United States · Burnet v. Huff
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * As a general proposition, where the right to receive money is certain, namely, the liability to pay is unconditional, and books are kept on an accrual basis, the money actually received is considered income as of the year the right to receive it arose and not as of the year when received, even though the amount to be received is not certain as of the year the right to the money accrued. * * * ””
3 later decisions 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.