Orr v. United States’s Empirical Analysis
343 F.2d 553 · 1965
Citation profile
16 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 48 later decisions (2 by the Supreme Court) — most recently May 2019 · most notably Commissioner of Internal Revenue v. Idaho Power Company (1974), Davis v. United States (1990)
16 federal appellate · 1 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 United States v. Price · Better Business Bureau of Washington, D. C., Inc. v. United States · Hagner v. United States · Commissioner v. Monarch Life Ins.
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 48 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year.”
4 later decisions quote this exact passage · from the majoritye.g. David Rockefeller and Margaret McG Rockefeller v. Commissioner of Internal Revenue, Estate of John D. Rockefeller, 3rd, Deceased, John D. Rockefeller, Iv, J. Richardson Dilworth and Donal C. O'brien, Jr., Executors, and Blanchette H. Rockefeller v. Commissioner of Internal Revenue · Sizelove v. Comm'r“[s]ince the test is one of causation, the taxpayer's motivation is irrelevant to the determination whether the payment is a charitable contribution.”
3 later decisions quote this exact passage · from the majority“a contribution or gift to or for the use of”
2 later decisions quote this exact passage · from the majoritye.g. David Rockefeller and Margaret McG Rockefeller v. Commissioner of Internal Revenue, Estate of John D. Rockefeller, 3rd, Deceased, John D. Rockefeller, Iv, J. Richardson Dilworth and Donal C. O'brien, Jr., Executors, and Blanchette H. Rockefeller v. Commissioner of Internal Revenue · Rockefeller McG v. Commissioner of Internal Revenue
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.