Murphy v. Comm'r’s Empirical Analysis
2007
Citation profile
7
cited by 7 later decisions
April 2018
most recently cited
Relationships
Relies on Estate of Hall v. Commissioner · Kligfeld Holdings v. Comm'r · Crowell v. Commissioner · Waring v. Commissioner
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a partnership, estate, trust, S corporation, nominee, or other similar person through whom other persons hold an interest in the partnership”
1 later decision quote this exact passage“person holding an interest in a partnership through 1 or more pass-through partners”
1 later decision quote this exact passage“may use other information in its possession”
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.