Public-domain · open source
OpenJurist
← 449 FSUPP 654 - Morrison v. United States

Morrison v. United States’s Empirical Analysis

1977

Citation profile

5
cited by 5 later decisions
1
states following
May 1991
most recently cited

2 federal appellate · 1 state decisions

Relationships

Applies 26 U.S.C. § 1033 · 26 U.S.C. § 1034 · 26 U.S.C. § 1202 · 26 U.S.C. § 1221 · 26 U.S.C. § 1222 · 26 U.S.C. § 1231 · 26 U.S.C. § 163 · 26 U.S.C. § 7422

Relies on First Nat. Bank of Ariz. v. Cities Service Co. · Ohio v. Kentucky · United States v. Felt & Tarrant Manufacturing Co. · Massengale v. United States · McFeely 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “Normally, ownership of real estate would be considered transferred on the date of delivery of the deed. But where delivery of the deed is delayed to secure payment of the purchase price or for some other reason such as the escrow arrangement here involved, we believe the intent of the parties as to when the benefits and burdens of ownership of the property are to be transferred, as evidenced by factors other than passage of bare legal title, must control for purposes of this statute.”
    1 later decision quote this exact passage · from the majority
  2. “Although on a motion for summary judgment the evidence is viewed in a light most favorable to the non-moving party, when the evidence is not susceptible to the interpretation which the non-moving party seeks to give it, the motion for summary judgment should be granted. First National Bank of Arizona v. Cities Service Co., 391 U.S. 253, 259 , 88 S.Ct. 1575 , 20 L.Ed.2d 569 (1968); see generally, Wright & Miller, Federal Practice and Procedure: Civil, § 2727 at 532-537 (1973).”
    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.