Fulham v. Commissioner’s Empirical Analysis

110 F.2d 916 · 1940

Citation profile

cited by 25 later decisions

cited 2 times by the Supreme Court

March 1991

most recently cited

13 federal appellate · 2 district ·

How this case has been cited

Cited by 25 later decisions (2 by the Supreme Court) — most recently March 1991 · most notably Helvering v. Stuart (1942), Commissioner of Internal Revenue v. Prouty (1940)

13 federal appellate · 2 district ·

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

Relies on Helvering v. Clifford · Dumaine v. Dumaine · Corkery v. Dorsey · Boyden v. Stevens · Corning 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

“The evident policy of the Revenue Act is to tax the income to the grantor of a trust when he retains the substantial mastery over the corpus. Even though in form he lodges the power of revocation in someone other than himself, Section 166 is founded on the reasonable premise that the grantor still retains practical mastery, when this power is given to someone having no stake in the trust, or a stake so insubstantial that the holder of the power would not improbably be amenable to the grantor's wishes. This calls for a realistic appraisal.”
1 later decision quote this exact passage · from the majority
e.g. The Chase National Bank of the City of New York — Trust Division — and Eileen June McDonald Trustees of the Last Will and Testament of D. G. McDonald Deceased v. Commissioner of Internal Revenue, Eileen June McDonald of the Estate of D. G. McDonald Deceased v. Commissioner of Internal Revenue, Eileen June McDonald Thompson, of the Estate of D. G. McDonald Deceased v. Commissioner of Internal Revenue
“Where any part of the income . . . may . . . be distributed to the grantor . . . then such part . . . shall be included in computing the net income of the grantor.”
1 later decision quote this exact passage · from the majority
e.g. Helvering v. Stuart
“the controlling hand over something he has seemed to give away.”
1 later decision quote this exact passage · from the majority
e.g. Commissioner of Internal Revenue v. Dravo

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.