Moore v. Commissioner’s Empirical Analysis
124 F.2d 991 · 1941
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 37 later decisions — most recently January 1974 · most notably Merrill v. Commissioner (1963), Hoffman v. Commissioner (1966)
16 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
Relies on Griffiths v. Helvering · Elmhurst Cemetery Co of Joliet v. Commissioner of Internal Revenue · Western Union Telegraph Co. v. Brown · Bettendorf v. Commissioner · Central Life Assur. Soc., Mut. v. Commissioner
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.