Augustus v. Commissioner’s Empirical Analysis
118 F.2d 38 · 1941
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 22 later decisions (2 by the Supreme Court) — most recently November 2006
13 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
Relies on Helvering v. Hallock · Brewster v. Gage · Edwards' Lessee v. Darby · Hartley v. Commissioner · Griscom 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all titles to property acquired by bequest, devise, or inheritance relate back to the death of the decedent, even though the interest of him who takes the title was, at the date of death of the decedent, legal, equitable, vested, contingent, general, specific, residual, conditional, executory, or otherwise.”
1 later decision quote this exact passage · from the majority“The first administrative interpretation of a provision as it appears in a new act often expresses the general understanding' of the times or the actual understanding of those who played an important part when the statute was drafted.”
1 later decision quote this exact passage · from the majority“It is believed that the basis should be the value of the property on the date of the decedent’s death, and this rule is incorporated in section 113(a)(5).”
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.