Commissioner v. Branch’s Empirical Analysis
114 F.2d 985 · 1940
Citation profile
37 federal appellate · 2 district ·
How this case has been cited
Cited by 60 later decisions — most recently February 1975 · most notably White v. Higgins (1940), Doll v. Commissioner (1945)
37 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 · Douglas v. Willcuts · Helvering v. Wood · Helvering v. Fuller · Shanley v. Bowers
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 60 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Where the grantor has stripped himself of all command over the income for an indefinite period, and in all probability, under the terms of the trust instrument, will never regain beneficial ownership of the corpus, there seems to be no statutory basis for treating the income as that of the grantor under Section 22(a) merely because he has made himself trustee with broad power in that capacity to manage the trust estate.” Commissioner of Internal Revenue v. Branch, 1 Cir., 114 F.2d 985 , at page 987, 132 A.L.R. 839 .”
1 later decision quote this exact passage · from the majoritye.g. Morss v. States
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.