Miller v. Commissioner’s Empirical Analysis
1969
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently August 2001
6 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
Relies on Tilton v. Commissioner · Lloyd v. Commissioner · Foster v. United States · Falconer v. Commissioner · Armstrong v. Phinney
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(e)xcept as otherwise provided in this subtitle, gross income means ....”
1 later decision quote this exact passage“all income from whatever source derived,”
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.