Morrison v. United States’s Empirical Analysis
270 F.2d 1 · 1959
Citation profile
34 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 47 later decisions — most recently May 2015 · most notably Roe v. United States (1963), United States v. Taylor (1962)
34 federal appellate · 2 district · 1 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
Relies on Thomas Wood Junior v. United States · Weiss v. United States · Castle v. Bullard · Penn Mut. Life Ins. v. Mechanics' Savings Bank & Trust Co. · Butler v. Watkins
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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is quite true that such a computation would not be admissible if inquiry here was directed simply to the tax obligations of the taxpayer. In this criminal proceeding it was necessary to establish not only that the tax liabilities here were understated, but that the understatement was attributable, at least in part, to the fact that the taxpayer's returns were not honestly prepared. Proof of the latter fact could only be accomplished by adopting and consistently applying the taxpayer's own method of accounting, despite the fact that we are all agreed that the method, itself, is improper, or less reliable than some other method.”
1 later decision quote this exact passage · from the majority“When the taxpayer has employed a hybrid or unauthorized accounting method, he is hardly in a position to complain when the computation employing that method is introduced to prove specific items of omitted income.”
1 later decision quote this exact passage · from the majority“other income shown to have been received but not placed in bank.”
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.