Commissioner v. Hart’s Empirical Analysis
106 F.2d 269 · 1939
Citation profile
4 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 413 (§ 1014 of the Employee Retirement Income Security Act of 1974)
Relies on Tyler v. United States · Burnet v. Guggenheim · Saltonstall v. Saltonstall · United States v. Jacobs · Coolidge v. Long
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.
“whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; * * *”
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.