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347 U.S. 942

Moore v. Commissioner

Supreme Court of the United States

Decided April 12, 1954

Supreme Court of the United States · decided 1954-04-12

Relies on Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal Revenue

Good law ✅— No negative treatment on recordhow we know

Decided 1954-04-12

How this case has been cited

Cited by 191 later decisions (2 by the Supreme Court) — most recently June 2023 · most notably Baltimore Contractors, Inc. v. Bodinger (1955), State v. Yarbough (1985)

94 federal appellate · 10 district · 36 state decisions — followed in 10 states

77019541960197019801990200020102020decided

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.

View the full empirical analysis of this case →

/347/us/942 · .json · Public domain