Moore v. Commissioner’s Empirical Analysis
1946
Citation profile
10
cited by 10 later decisions
April 1989
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently April 1989
3 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
Applies 26 U.S.C. § 181
Relies on Commissioner v. Tower · Lusthaus v. Commissioner · Green v. Commissioner · Akers v. Commissioner · Forcum-James Co. v. Commissioner
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.