McGaugh v. Commissioner’s Empirical Analysis
860 F.3d 1014 · 2017
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 7482
Relies on Old Colony Trust Co. v. Commissioner · Eastern-Central Motor Carriers Ass'n v. United States · Brooks v. Commissioner · United States of America v. Fort · Ancira v. Comm'r
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a prototypical, permissible IRA transaction”
1 later decision 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.