Commissioner v. Buck’s Empirical Analysis
120 F.2d 775 · 1941
Citation profile
59 federal appellate · 2 district ·
How this case has been cited
Cited by 97 later decisions (2 by the Supreme Court) — most recently May 1989 · most notably Helvering v. Stuart (1942), Gaylord v. Commissioner of Internal Revenue (1946)
59 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 Hormel v. Helvering · Helvering v. Clifford · Helvering v. Horst · Blair v. Commissioner · Harrison v. Schaffner
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 97 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““That the donees are members of the donor’s family, of which he is the head [wife for her life and then to children or their descendants] that he has ‘income in excess of normal needs’; that, during his life, he is unrestricted as to the disposition of any part of the corpus or income, excepting that he may not divert any portion to his personal use; that while he lives, he has entire control of the management of the corpus, and, at his pleasure, may remove a trustee and appoint another.””
1 later decision quote this exact passage · from the majority““When to such [administrative] control there is coupled the power, until his death, freely to sprinkle the income about among any beneficiaries he may select (as if he were playing a hose), it is impossible to conclude, in the light of the recent decisions of the Supreme Court, that the income is not taxable to him.””
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.