Moses v. Commissioner’s Empirical Analysis
1952
Citation profile
3
cited by 3 later decisions
December 1956
most recently cited
Relationships
Relies on Lerner v. Commissioner · Feinberg v. Commissioner · Johnson v. Commissioner · Izrastzoff v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Topping · Brady 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The respondent contends that section 21 of the agreement demonstrates that both husband and wife contemplated a divorce. That section declared that the provisions of the agreement may be incorporated in the final judgment or decree of divorce in any action brought by either party. * * *”
1 later decision quote this exact passagee.g. Holt 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.