Moore v. Commissioner’s Empirical Analysis
101 F.2d 704 · 1939
Citation profile
10 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 22 later decisions — most recently May 1984
10 federal appellate · 1 district · 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. § 23
Relies on Avery v. Commissioner · Duffin v. Lucas · Jones v. Commissioner · Blair v. Commissioner · Sherman & Bryan, Inc. v. Blair
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 23. Deductions from Gross Income. “In computing net income there shall be allowed as deductions: 4 4 4 4 4 4 4 “(k) Bad Debts. Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts); and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.” 26 U.S.C.A. Int.Rev. Acts, page 828.”
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.