Moorman v. Commissioner’s Empirical Analysis
1956
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 37 later decisions — most recently July 2007 · most notably Patin v. Commissioner (1987), Woodbury v. Commissioner (1967)
1 federal appellate · 1 district ·
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. § 42
Relies on Old Mission Portland Cement Co. v. Helvering · Drummond 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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“reimbursement or other expense allowance arrangement”
1 later decision quote this exact passage“we will deduct the same from the commissions.”
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.