Kitch v. Commissioner’s Empirical Analysis
1995
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently April 2019
2 federal appellate ·
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. § 171
Relies on Welch v. Helvering · Borchers v. Commissioner · Borchers v. Commissioner · Sweeney v. Merchants National Bank · Rollert Residuary Trust v. Commissioner
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) Of gross income, (2) which the decedent was entitled to receive at the time of death, (3) but were not properly includable in the decedent's gross income under the decedent's method of accounting before death, and (4) which were received by the taxpayer as the decedent's successor in interest.”
1 later decision quote this exact passage · from the majoritye.g. Coleman v. Comm'r“Section 691 promotes this principle by taxing property received after an individual's death if the property would have been includable in gross income had the individual lived.”
1 later decision quote this exact passage · from the majoritye.g. Coleman v. Comm'r“attributable to property transferred, in trust or otherwise.”
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.