Morse v. United States’s Empirical Analysis
494 F.2d 876 · 1974
Citation profile
24 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 44 later decisions — most recently April 2009 · most notably Bruce v. United States (1985), Continental Equities, Inc. v. Commissioner (1977)
24 federal appellate · 1 district · 3 state decisions
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. § 6512 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Commissioner v. Sunnen · Commissioner of Internal Revenue v. Gooch Milling & Elevator Co · United States Girard Trust Co v. Helvering · Erickson v. United States
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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(I)f the Tax Court finds that there is no deficiency and further finds that the taxpayer has made an overpayment of income tax for the same taxable year ... the Tax Court shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the Tax Court has become final, be credited or refunded to the taxpayer”
4 later decisions quote this exact passage · from the majority“Under this definition it is not necessary that a person actually be liable for the tax; it is sufficient that he is potentially liable for it, even if it is ultimately determined that he in fact owes no tax. Accordingly, when returns were filed in Mrs. Morse’s name declaring income to her for 1944 and 1945, and making her potentially liable for the tax due on that income, she became a taxpayer within the meaning of the Internal Revenue Code. (Emphasis mine).”
2 later decisions quote this exact passage · from the majority“has no jurisdiction ... to resolve disputes as to a right to a refund that may hinge upon some contingency beyond mere overpayment. Robbins Tire and Rubber Co., Inc., 53 T.C. 275, 279, 1969 WL 1678 (1969); see Empire Ordnance Corp. v. Harrington, 102 U.S.App.D.C. 14, 249 F.2d 680 , 682 (1957).”
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.