Miller v. Commissioner’s Empirical Analysis
1938
Citation profile
3
cited by 3 later decisions
November 1953
most recently cited
Relationships
Relies on Bull v. United States · Hill v. Commissioner · Carter v. Commissioner · Gudeon v. Commissioner · Hallahan 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The yardstick that the parties agreed to use in measuring the value of a deceased partner’s interest was the share of the profits which the decedent would have been entitled to had he lived an additional 30 months * * *”
1 later decision 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.