Jones v. Norris’s Empirical Analysis
122 F.2d 6 · 1941
Citation profile
21 federal appellate · 2 district · 2 state decisions
How this case has been cited
Cited by 39 later decisions — most recently May 1995 · most notably Hash v. Commissioner of Internal Revenue (1945), Armstrong v. Commissioner (1944)
21 federal appellate · 2 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 Hormel v. Helvering · Helvering v. Clifford · Harrison v. Schaffner · Helvering v. Wood · Helvering v. Richter
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We do not understand that the power of management, however unlimited, may operate to bring the grantor within the sweeping provisions of Section 22(a) [26 U.S.C.A. Int.Rev.Acts, page 669], if by such powers he cannot derive any economic benefit therefrom, * * * the grantor retained neither the power to revoke, re-vest or revert either the corpus or the income.””
2 later decisions 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.