Fleming v. Commissioner’s Empirical Analysis
121 F.2d 7 · 1941
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently January 1967
4 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 Dearing v. Commissioner · Commissioner v. Laird
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Sec. 39.23(1) — 1 Depreciation. • * * In tbe case of property held in trust, tbe allowable deduction is to be apportioned between tbe income beneficiaries and tbe trustee in accordance with tbe pertinent provisions of tbe will, deed, or other instrument creating tbe trust, or, in the absence of such provisions, on the basis of the trust income which is allocable to tbe trustee and the beneficiaries, respectively. For example, if tbe trust instrument provides that the income of the trust computed without regard to depreciation shall be distributed to a named beneficiary, such beneficiary will be entitled to the depreciation allowance to tbe exclusion of tbe trustee, while if the instrument provides that the trustee in determining the distributable income shall first make due allowance for keeping the trust corpus intact bp retaining a reasonable amount of the current income for that purpose, the allowable deduction will be granted in full to the trustee. * * * [Emphasis supplied.]”
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.