Murphree v. Commissioner’s Empirical Analysis
1986
Citation profile
6
cited by 6 later decisions
July 2014
most recently cited
1 federal appellate ·
Relationships
Relies on Huntsberry v. Commissioner · Martz v. Commissioner · 396 F. Supp. 44 - Beckman 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The jurisdiction of the Tax Court is generally limited to redetermining the correct amount of a deficiency. Sec. 6214(a) .”
1 later decision quote this exact passagee.g. Gardner v. Comm'r“amounts previously assessed (or collected without assessment) as a deficiency”
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.