McGahen v. Commissioner’s Empirical Analysis
1981
Citation profile
10 federal appellate · 2 state decisions
How this case has been cited
Cited by 131 later decisions — most recently November 2017 · most notably Stephenson v. Commissioner (1982), Stephenson v. Commissioner (1984)
10 federal appellate · 2 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. § 501
Relies on Helvering v. Clifford · Helvering v. Horst · In re Kauffman Mutual Fund Actions · Lucas v. Earl · Arizona v. Manypenny
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 131 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There shall be allowed as a deduction any charitable contribution ... payment of which is made within the taxable year. A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary.”
3 later decisions quote this exact passage“DO UNTO OTHERS AS YOU WOULD HAVE THEM DO UNTO YOU.”
3 later decisions quote this exact passage“A member of a religious order under a vow of poverty is not immune from Federal income tax by reason of his clerical status or his vow of poverty, but is subject to tax to the same extent as any other person on income earned or received in his individual capacity.”
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.