Morton v. Commissioner’s Empirical Analysis
104 F.2d 534 · 1939
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently December 2006
1 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
Applies 26 U.S.C. § 23
Relies on United States v. Anderson · American National Co. v. United States · Russel Wheel & Foundry Co. v. Commissioner · Manville Jenckes Co. v. Commissioner · Ewing Thomas Converting Co. v. McCaughn
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.
“the same effect as would the fact that there was a period in which the right of redemption under a foreclosure sale could be exercised.”
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.