Morse v. Commissioner’s Empirical Analysis
100 F.2d 593 · 1938
Citation profile
5
cited by 5 later decisions
1
states following
April 1972
most recently cited
3 federal appellate · 1 state decisions
How this case has been cited
Cited by 5 later decisions — most recently April 1972
3 federal appellate · 1 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. § 23
Relies on Central Nat Bank v. Hume Hume · Bingham v. United States · Industrial Trust Co. v. United States · Kyle v. McGuirk · Mutual Life Insurance v. Allen
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.