Horst v. Commissioner’s Empirical Analysis
107 F.2d 906 · 1939
Citation profile
12
cited by 12 later decisions
5
cited 5 times by the Supreme Court
October 1954
most recently cited
5 federal appellate ·
Appellate journey
Relationships
Relies on Lucas v. Earl · Corliss v. Bowers · Blair v. Commissioner · Burnet v. Leininger · Reinecke v. Smith
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““When the petitioner detached the coupons and handed them over to his son as a gift, the son acquired full title and dominion. The petitioner could not interfere in any way with the donee’s control and right to receive the money when the coupons matured. Taxwise, the transaction was an outright assignment of future income from property, with the assignee the owner of the income prior to and at its realization.””
3 later decisions 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.