Morris v. Commissioner’s Empirical Analysis
1978
Citation profile
13
cited by 13 later decisions
March 2012
most recently cited
How this case has been cited
Cited by 13 later decisions — most recently March 2012
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. § 422 · 26 U.S.C. § 57
Relies on Interstate Circuit, Inc. v. United States · United States v. Cartwright · Wichita Terminal Elevator Co. v. Commissioner · Wichita Terminal Elevator Co. v. Commissioner · Helvering v. Southwest Consolidated Corp.
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.