Moller v. United States’s Empirical Analysis
721 F.2d 810 · 1983
Citation profile
5 federal appellate · 2 state decisions
How this case has been cited
Cited by 50 later decisions (1 by the Supreme Court) — most recently November 2019 · most notably Commissioner of Internal Revenue v. P Groetzinger (1987), Laureys v. Commissioner (1989)
5 federal appellate · 2 state decisions
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. § 162 · 26 U.S.C. § 212
Relies on Higgins v. Commissioner · Whipple v. Commissioner · Ralph E. Purvis and Patricia Lee Purvis, His Wife v. Commissioner of Internal Revenue · Wilson 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 50 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“relevant considerations are the taxpayer's investment intent, the nature of the income to be derived from the activity, and the frequency, extent, and regularity of the taxpayer's securities transactions.”
4 later decisions quote this exact passage · from the majority“in the former, securities are purchased to be held for capital appreciation and income, usually without regard to short-term developments that would influence the price of securities on the daily market. In a trading account, securities are bought and sold with reasonable frequency in an endeavor to catch the swings in the daily market movements and profit thereby on a short-term basis. [ Liang v. Commissioner, 23 T.C. 1040 , 1043 (1955) .]”
3 later decisions quote this exact passage · from the majority“, who are considered to be engaged in a trade or business, and”
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.