Muste v. Commissioner’s Empirical Analysis
1961
Citation profile
6 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 136 later decisions — most recently December 2011 · most notably Rowlee v. Commissioner (1983), Cupp v. Commissioner (1975)
6 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
Applies 26 U.S.C. § 22
Relies on Spies v. United States · Massachusetts v. Mellon · Murdock v. Commonwealth of Pennsylvania · Grosjean v. American Press Co. · Nicol v. Ames
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 136 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There is no doubt as to the sincerity of the petitioner’s beliefs, but in our opinion he does not have the right to refuse to comply with the law, even though the policies of the Federal Government and the manner of expenditure of its revenues may not accord with the dictates of his conscience or religion. [ 35 T.C. at 919 ; fn. ref. omitted.]”
4 later decisions quote this exact passage“due to reasonable cause and not due to willful neglect”
4 later decisions quote this exact passage · from the majority“Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof * * *.”
2 later decisions 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.