Corning v. Commissioner’s Empirical Analysis

Citation profile

9 federal appellate ·

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

1. ““Revocable Trusts “Where at any time [during the taxable year] the power to revest in the grantor title to any part of the corpus of .the trust is vested— “(1) in the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, or “(2) in any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, then the income of such part of the trust [for such taxable year] shall be included in computing the net income of the grantor.””

   2 later decisions quote this exact passage · from the majority
   e.g. Fulham v. Commissioner · Fulham v. Commissioner of Internal Revenue

2. “There is no ground for support of the Board’s determination that the present trusts are not taxable entities or that the instruments amount to no more than an assignment of income. Discretionary powers were vested with the trustee. It is not to be assumed that such powers would not be exercised, or that connivance between the trustee and the grantor would defeat the express purpose of the grants. * * *”

   1 later decision quote this exact passage · from the majority
   e.g. Corning v. Commissioner