Moore v. Commissioner’s Empirical Analysis
1985
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently November 2007
3 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. § 1253 · 26 U.S.C. § 162 · 26 U.S.C. § 212
Relies on Gregory v. Helvering · Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue · Don Williams Company v. Commissioner of Internal Revenue · Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue · Brannen 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“TERRITORIAL DISTRIBUTORSHIP CONTRACT DOCUMENTS”
2 later decisions quote this exact passage“such fragments as exclusive territorial distributorships to franchisees, each of whom would then theoretically undertake to promote the sale of American Gold's product within the exclusive specified territory allocated to him. The minimum price for such a franchise or distributorship was $ 240,000, an amount that increased sharply depending primarily upon the amount of”
1 later decision quote this exact passage“that the purchaser wished to achieve. Petitioner chose to purchase one for $ 384,000. The goal of the program was to sell some 5,000 distributorships, although only about 1,000 were actually sold. Even at the minimum price of $ 240,000, the total amount thus sold was at least about $ 240 million -- all for segments of a”
1 later decision 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.