Morrell v. Commissioner’s Empirical Analysis
107 F.2d 34 · 1939
Citation profile
2
cited by 2 later decisions
1
states following
February 2008
most recently cited
1 state decisions
Relationships
Relies on McCarthy v. Supreme Lodge New England Order of Protection · Bok v. McCaughn · Gimbel v. Commissioner · Royal Neighbors of America v. Fletcher · Croker v. Helvering
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.
“That concept [of dependency] has been defined with variations ad nauseam, by the legislatures and courts, especially in connection with workmen’s compensation and wrongful death statutes. But all those definitions, statutory and judicial, comprehend an irreducible common denominator— actual support plus some form of preexisting and at least ethical obligation____ “Trivial or casual, or, perhaps, wholly charitable assistance would not create the relationship of dependency.... Something more is undoubtedly required .... [I]t must, it would seem, rest upon some moral or legal or equitable grounds, and not upon the purely voluntary or charitable impulses or disposition of the member.””
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.