Glascock v. Commissioner’s Empirical Analysis
104 F.2d 475 · 1939
Citation profile
2 federal appellate · 1 state decisions
How this case has been cited
Cited by 9 later decisions — most recently January 2010
2 federal appellate · 1 state decisions
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. § 412 (§ 1013 of the Employee Retirement Income Security Act of 1974)
Relies on Taft v. Commissioner · Maryland Casualty Co. v. City of South Norfolk · Buck v. Helvering · Lang's Estate v. Commissioner · Empire Trust Co. v. Commissioner of Internal Revenue
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When the conveyance was made to the mother there was no definite agreement or promise upon which any legally enforceable claim could have been asserted against her. Everything was left to her judgment in the matter. TMs being true, it follows that there were no claims that could have ripened into legal and enforceable claims on the death of the mother. [Emphasis supplied.]”
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.