Moore v. Commissioner’s Empirical Analysis
1939
Citation profile
13
cited by 13 later decisions
May 1944
most recently cited
1 federal appellate ·
Relationships
Relies on Boeing v. Commission · Frost v. Commissioner · Yuengling v. Commissioner · United States v. Briggs & Turivas · Heffelfinger 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Where any part of the income of a trust— [[Image here]] (3) is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of Insurance on the life of the grantor (except policies of insurance irrevocably payable for the purposes and in the manner specified In section 23 (o), relating to the so-called “charitable contribution” deduction) ; then such part of the Income of the trust'shall be Included in computing the net income of the grantor.”
1 later decision quote this exact passagee.g. Weil v. Commissioner“* * * application of the provision in question depends upon the existence in the tax year of policies upon which it would have been physically possible for the trustees to pay premiums and upon the amount of the premiums so payable.”
1 later decision quote this exact passagee.g. Weil v. Commissioner
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.