Morrissey v. Commissioner’s Empirical Analysis
296 U.S. 344 · 1935
Citation profile
437 federal appellate · 57 district · 42 state decisions
How this case has been cited
Cited by 1,031 later decisions (51 by the Supreme Court) — most recently August 2022 · most notably Navarro Savings Assn. v. Lee (1980), Lyeth v. Hoey (1938)
437 federal appellate · 57 district · 42 state decisions — followed in 12 states
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.
Appellate journey
reviewedMorrissey v. Commissioner (from Ninth Circuit Court of Appeals)
Relationships
Relies on Flint v. Stone Tracy Co. · Brewster v. Gage · Hecht v. Malley · Helvering v. Bliss
Cited together with Helvering v. Coleman-Gilbert Associates · Swanson v. Commissioner · Helvering v. Combs · Hecht v. Malley · Lewis Co v. Commissioner of Internal Revenue
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 1,031 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In what are called 'business trusts' the object is not to hold and conserve particular property, with incidental powers, as in the traditional type of trusts, but to provide a medium for the conduct of a business and sharing its gains.”
54 later decisions quote this exact passage · from the majority“(3) The term ‘corporation’ includes associations, joint-stock companies, and insurance companies.’'”
12 later decisions quote this exact passage · from the majority““We granted certiorari because of a conflict of decisions as to the distinction between an ‘association’ and a ‘pure trust’, the decisions being described in one of the cases as ‘seemingly in a hopeless state of confusion.’ ””
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.