Murphy v. United States’s Empirical Analysis
992 F.2d 929 · 1993
Citation profile
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 1256 · 28 U.S.C. § 1291
Relies on Helvering v. Horst · In re Disbarment of Johnson · Gozlon-Peretz v. United States · Kruso v. International Telephone & Telegraph Corp. · Gozlon-Peretz 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'The power to dispose of income is the equivalent of ownership of it. The exercise of that power to procure the payment of income to another is the enjoyment, and hence the realization, of the income by him who exercises it.' * * * [The taxpayer's] failure to receive cash was entirely due to his own volition.”
3 later decisions quote this exact passage · from the majority“failure to withdraw his gains immediately was little different from a failure to withdraw interest which has been credited to a bank account. Absent substantial limitations, the interest is taxable, whether withdrawn or not.”
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.