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← 115 TC 228 - Microsoft Corp. v. Commissioner

Microsoft Corp. v. Commissioner’s Empirical Analysis

2000

Citation profile

4
cited by 4 later decisions
December 2013
most recently cited

1 federal appellate ·

Relationships

Applies 17 U.S.C. § 102 (§ 101 of the Copyright Act of 1976) · 18 U.S.C. § 2252

Relies on Central Bank of Denver Na v. First Interstate Bank of Denver Na K · United States v. Riverside Bayview Homes, Inc. · United States v. Correll · United States v. Cartwright · National Muffler Dealers Assn., Inc. v. United States

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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “[w]ithin the purview of the parenthetical, (1) “films, tapes, and records” are content specific, and (2) “similar reproductions” refers to “films, tapes, and records” on media that might be invented in the future. In sum, we hold that copyrights in computer software do not constitute section 927(a) “export property”.”
    2 later decisions quote this exact passage
  2. “The term ‘export property’ shall not include ... patents, inventions, models, designs, formulas, or processes whether or not patented, copyrights (other than films, tapes, records, or similar reproductions, for commercial or home use), good will, trademarks, trade brands, franchises, or other like property....”
    2 later decisions quote this exact passage

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.