Murphy v. Commissioner’s Empirical Analysis
1970
Citation profile
14 federal appellate · 1 district ·
How this case has been cited
Cited by 42 later decisions (1 by the Supreme Court) — most recently January 2019 · most notably United States v. American Bar Endowment (1986), Graham v. Commissioner (1987)
14 federal appellate · 1 district ·
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 DeJong v. Commissioner · DeJong v. Commissioner · 4 F. Supp. 33 - Channing v. United States · Estate of Wood v. Commissioner · Brasfield 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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is well established that payments to an organization which qualifies as a charity are deductible as a charitable contribution under section 170 only to the extent the amount thereof exceeds the fair market value of any material benefit received in return.”
1 later decision quote this exact passage · from the majority“are not significant return benefits that have a monetary value within the meaning of section 170.”
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.