Morgan v. Commissioner’s Empirical Analysis
1986
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently January 2018
6 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. § 6013 · 26 U.S.C. § 6501 · 26 U.S.C. § 6651
Relies on Local 408, International Brotherhood of Teamsters v. National Labor Relations Board · Peter J. Migliorini v. New York · Kelly v. United States · Jones v. Liberty Glass Co. · Reiff 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Glaze involved no 'protest return' and the taxpayer had not attempted to file a return as a married taxpayer originally.”
1 later decision quote this exact passage · from the majoritye.g. Camara v. Comm'r
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.