Morse v. United States’s Empirical Analysis
371 F.2d 474 · 1967
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently April 2019
4 federal appellate ·
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. § 1221 · 26 U.S.C. § 1234 · 26 U.S.C. § 741 · 26 U.S.C. § 751
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. Glenshaw Glass Company · Southern Railway Co. v. North Carolina · Gideon v. Cochran · Durkee v. Commissioner
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“burden of proving that money received ... represents a recovery of capital, rather than ordinary income.”
2 later decisions quote this exact passage · from the majority“Buyer shall deposit or cause to be deposited with Union Title Insurance and Trust Company * * * the sum of not less than $200,000 in cash, which sum is not a part of the purchase price of said property, for the purpose of paying for the installation of on-site improvements, water facilities, water mains, sewers and roads to and on said property. Said sum shall be disbursed by Union Title Insurance and Trust Company upon instructions of Kensington Heights Company * * * for the payment of said costs. * * *”
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.