Moore v. Commissioner’s Empirical Analysis
1972
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 28 later decisions — most recently July 2009 · most notably Illinois Cereal Mills, Inc. v. Commissioner (1986), Whiteco Indus. v. Comm'r (1975)
2 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 Catron v. Commissioner · Central Citrus Co. v. Commissioner · Estate of Shirley Morgan, Deceased, Margaret Morgan, Administratrix, Etc. v. Commissioner of Internal Revenue, Clifford M. Pedersen and Thelma Pedersen v. Commissioner of Internal Revenue · Estate of Morgan 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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“property used by a hotel or motel in connection with the trade or business of furnishing lodging where the predominant portion of the accommodations is used by transients.”
4 later decisions quote this exact passage“used predominantly to furnish lodging or in connection with the furnishing of lodging.”
2 later decisions quote this exact passage“hotel, motel, inn or other similar establishment,”
2 later decisions 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.