McCoy v. Commissioner’s Empirical Analysis
1981
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 263 later decisions — most recently February 2014 · most notably Rowlee v. Commissioner (1983), McCoy v. Commissioner (1983)
9 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
Relies on Zicarelli v. New Jersey State Commission of Investigation · North v. United States · Raymond J. Ryan and Helen Ryan v. Commissioner of Internal Revenue · Eisele v. Commissioner · Burns 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 263 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Such cases tend to disrupt the orderly conduct of serious litigation in this Court, and the issues raised therein are of the type that have been consistently decided against such protesters and their contentions often characterized as frivolous. The time has arrived when the Court should deal summarily and decisively with such cases without engaging in scholarly discussion of the issues or attempting to soothe the feelings of the petitioners by referring to the supposed ‘sincerity’ of their wildly espoused positions. [Emphasis added.]””
6 later decisions quote this exact passage“the privilege against self-incrimination may be invoked only when an answer to the question posed would expose the petitioner to a real danger of criminal prosecution; remote or speculative possibilities of prosecution for unspecified crimes are not sufficient to justify a refusal to respond.”
2 later decisions 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.