Miller v. Commissioner’s Empirical Analysis
1953
Citation profile
1
cited by 1 later decisions
November 1969
most recently cited
Relationships
Relies on Consolidated Asphalt Co. v. Commissioner · Kurtzon v. Commissioner · National Builders, Inc. v. Commissioner · Cramp Shipbuilding Co. v. Commissioner · Watlack v. North Atlantic & Gulf Steamship Co.
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the part of the contract or subcontract price which was received or was accrued for the prior taxable years shall be reduced by the amount of excessive profits eliminated.”
1 later decision quote this exact passage
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.