Morgan v. Commissioner’s Empirical Analysis
1945
Citation profile
9
cited by 9 later decisions
August 1957
most recently cited
Relationships
Relies on Helvering v. Clifford · Stockstrom v. Commissioner · Newark Morning Ledger Co. v. National Labor Relations Board · Small v. Commissioner · Rentschler 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if they were the owners thereof as individuals,”
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.