Steffanson v. Commissioner’s Empirical Analysis
1925
Citation profile
10
cited by 10 later decisions
May 1932
most recently cited
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Capital losses of a trust estate are deductible only by the trust, and the' beneficiaries with life interests must report for taxation the income received by them from the proceeds without deduction of losses suffered, by the corpus of the trust estate.”
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.