McKenzie v. Commissioner’s Empirical Analysis
1985
Citation profile
Relationships
Applies 26 U.S.C. § 48
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Bingler v. Johnson · Pennsylvania Railroad Company v. International Coal Mining Company · Carey v. Donohue · Key Buick Co. 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“single purpose agricultural or horticultural structure”
2 later decisions quote this exact passage“single purpose agricultural or horticultural structures.”
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.