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← 81 TC 644 - Morrison v. Commissioner

Morrison v. Commissioner’s Empirical Analysis

1983

Citation profile

57
cited by 57 later decisions
September 2009
most recently cited

How this case has been cited

Cited by 57 later decisions — most recently September 2009 · most notably Dahlstrom v. Commissioner (1985), Sierra Club v. Commissioner (1994)

360198319902000decided

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 Adickes v. S. H. Kress & Co. · United States v. Diebold, Inc. · Freedson v. Commissioner · Freedson v. Commissioner · Warren v. International Brotherhood of Teamsters, Chauffeurs, Warehousemen & Helpers of America

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 57 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that a decision may be rendered as a matter of law.”
    9 later decisions quote this exact passage
  2. “set forth specific facts showing that there is a genuine issue for trial.”
    5 later decisions quote this exact passage
  3. “[a] party will be prejudiced by the withdrawal of admissions if he has relied on them and will suffer delay, added expense, and additional effort because of the withdrawal.”
    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.