Moran v. Commissioner’s Empirical Analysis
1951
Citation profile
6
cited by 6 later decisions
March 1966
most recently cited
3 federal appellate ·
Relationships
Relies on Helvering v. R. J. Reynolds Tobacco Co. · Rogers' Estate v. Helvering · Helvering v. Grinnell · Cooper v. Haines · Guaranty Trust Co. v. Johnson
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * A power to appoint is exercised where the property subject thereto is appointed to the taker in default of appointment regardless of whether or not the appointed interest and the interest in default of appointment are identical, and regardless of whether or not the appointees renounce any right to take under the appointment.”
1 later decision quote this exact passagee.g. Keating v. Mayer
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.