McDonald v. Commissioner’s Empirical Analysis
1987
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently July 2003
4 federal appellate ·
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 Parham v. Cortese · Golsen v. Commissioner · Golsen v. Commissioner · Riggs v. Del Drago · United States v. Jacobs
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“signatures of 1 or more persons required to enter into the agreement.”
6 later decisions quote this exact passage · from the dissent“(xii) The name, address, taxpayer identification number, and relationship to the decedent of each person taking an interest in each item of specially valued property * * *.”
2 later decisions quote this exact passage · from the dissent“without the heirs' signatures, the election on the original return may not effectively bind the heirs.”
2 later decisions quote this exact passage · from the dissent
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.