Miller v. Commissioner’s Empirical Analysis
80 F.2d 219 · 1935
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 13 later decisions (2 by the Supreme Court) — most recently March 1980
11 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 Helvering v. Rankin · Richardson v. Shaw · Gorman v. Littlefield · Duel v. Hollins · Howbert v. Penrose
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * the ‘First in First out’ rule applies only where there is neither identification by a certificate, nor by designation of the taxpayer.””
1 later decision quote this exact passage · from the majoritye.g. Rule v. Commissioner“a designation made at the time of sale sufficiently identifies the stock”
1 later decision 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.