Moore v. Commissioner’s Empirical Analysis
1979
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently November 2017 · most notably Thomas v. Commissioner (1989), Gaudern v. Commissioner (1981)
4 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 Bruno v. Commissioner · Rousku v. Commissioner · Fairfax Mut. Wood Products Co. 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“gains (other than any gain which is treated under any provision of this chapter as gain from the sale or exchange of a capital asset) and net earnings derived from the sale or other disposition of, the transfer of any interest in, or the licensing of the use of property (other than good will) by an individual whose personal efforts created such property.”
4 later decisions quote this exact passage“earned income "within the meaning of section 911(b), which provides in part as follows: For purposes of this section, the term "earned income”
2 later decisions quote this exact passage“if the operation of the business requires substantial inventories or substantial investments in plant, machinery, or other equipment,”
2 later decisions 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.