Miller v. Commissioner’s Empirical Analysis
1963
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently December 1989
8 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. § 45
Relies on Rothensies v. Electric Storage Battery Co. · Williams v. Commissioner · Lorain Avenue Clinic v. Commissioner · Chick v. Commissioner · Chick 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“petitioner has not even attempted to demonstrate, apart from the mathematics involved, that the partnership even possessed goodwill on September 7, 1944.”
1 later decision quote this exact passage“local law for the settlement of estates,”
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.