Moore v. Commissioner’s Empirical Analysis
146 F.2d 824 · 1945
Citation profile
8 federal appellate · 1 state decisions
How this case has been cited
Cited by 17 later decisions — most recently October 2002
8 federal appellate · 1 state decisions
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 Edwards v. Slocum · Fletcher Trust Co. v. Commissioner · Baur v. Commissioner · Edwards v. Slocum
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) Tbanspbbbes. — The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer by this chapter.”
2 later decisions quote this exact passage · from the majority“(b) Period of limitation. The period of limitation for assessment of any such liability of a transferee or fiduciary shall be as follows:”
1 later decision quote this exact passage · from the majority“personally liable for such [gift] tax to the extent of the value of such gift.”
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.