Moore v. United States’s Empirical Analysis
1965
Citation profile
4
cited by 4 later decisions
2
states following
October 1987
most recently cited
2 state decisions
Relationships
Applies 26 U.S.C. § 1231
Relies on Commissioner v. Sunnen · Yates v. United States · Evergreens v. Nunan · Evergreens v. Commissioner · Jackson v. King
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“... [I]f the relevant facts in the two cases are separable, even though they be similar or identical, collateral estoppel does not govern the legal issues which recur in the second case. Thus the second proceeding may involve an instrument or transaction identical with, but in a form separable from, the one dealt with in the first proceeding. In that situation, a court is free in the second proceeding to make an independent examination of the legal matters at issue ... Before a party can invoke the collateral estoppel doctrine in these circumstances, the legal matter raised in the second proceeding must involve the same set of events or documents and the same bundle of legal principles that contributed to the rendering of the first judgment. [ 333 U.S. at 601-602 , 68 S.Ct. at 721 ; emphasis supplied, footnote omitted]”
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.