Morey v. Riddell’s Empirical Analysis
1962
Citation profile
10 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 29 later decisions — most recently April 2010 · most notably United States v. Sun Myung Moon (1983), Winn v. Commissioner (1979)
10 federal appellate · 1 district · 2 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
Applies 26 U.S.C. § 170 · 26 U.S.C. § 23
Relies on Cox v. Commissioner · Callaghan v. Commissioner · Barry 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to the extent a regulation promulgated under section 501 is designed to effectuate the common Congressional purpose [of both sec. 170 and sec. 501], it may afford some general guidance in the interpretation of Section 170 .”
5 later decisions quote this exact passage · from the majority“corporation, trust, or community chest, fund, or foundation,”
5 later decisions quote this exact passage · from the majority“organized . . . exclusively for religious, charitable, scientific, literary or educational purposes . . . .”
2 later decisions 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.