Townsend v. Commissioner’s Empirical Analysis
1949
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently April 1961
5 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 Commissioner v. Wemyss · Helvering v. Butterworth · Merrill v. Fahs · Burnet v. Whitehouse · Burt 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(3) Gifts, bequests, devises, and inheritances. — Tbe value of property acquired by gift, bequest, devise, or inheritance. There shall not be excluded from gross income under this paragraph, the income from such property, or, in case the gift, bequest, devise, or inheritance is of income from property, the amount of such income. For the purposes of this paragraph, if, under the terms of the gift, bequest, devise, or inheritance, payment, crediting, or distribution thereof is to be made at intervals, to the extent that it is paid or credited or to be distributed out of income from property, it shall be considered a gift, bequest, devise, or inheritance of income from property.”
2 later decisions quote this exact passage““§ 22. Gross Income. * * * “(b) Exclusions from gross income. The following items shall not be included in gross income and shall be exempt from taxation under this chapter: *****”
2 later decisions quote this exact passage“The payments in question were made because they were required by the terms of the prenuptial agreement”
1 later decision quote this exact passage
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.