Whiteley v. Commissioner’s Empirical Analysis
120 F.2d 782 · 1941
Citation profile
4 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 16 later decisions (2 by the Supreme Court) — most recently December 1995
4 federal appellate · 1 district · 2 state decisions
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 · Helvering v. Horst · Harrison v. Schaffner · Helvering v. Eubank · Helvering v. Stokes
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Where any part of the income of a trust— “ (1) Is, or in the discretion of the grantor . . . may be held or accumulated for future distribution to the grantor; or “(2) May, in the discretion of the grantor ... be distributed to the grantor; . . . then such part of the income of the trust shall be included in computing the net income of the grantor. ...””
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.