Suhr v. Commissioner’s Empirical Analysis
126 F.2d 283 · 1942
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 25 later decisions (2 by the Supreme Court) — most recently January 1962 · most notably Helvering v. Stuart (1942), Miller v. Commissioner of Internal Revenue (1945)
12 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 Hormel v. Helvering · Helvering v. Clifford · Helvering v. Horst · Helvering v. Eubank · Douglas v. Willcuts
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The grantor retained such control over sales and investments of trust property, as resided in provisos, that no sale, investment., or reinvestment of the trust estate should be made without his written consent or ap proval, if living, and of his wife after his death, and that the trustee should execute to him such proxies, powers of attorney, and agreements as he might direct.””
1 later decision quote this exact passage · from the majority““Technical considerations, niceties of the law of trusts or conveyances, or the legal paraphernalia which inventive genius may construct as a refuge from surtaxes should not obscure the basic issue. That issue is whether the grantor after the trust has been established may still be treated, under this statutory scheme as the owner of the corpus.””
1 later decision quote this exact passage · from the majoritye.g. Whayne v. Glenn““Our point here is that no one fact is normally decisive but that all considerations and circumstances of the kind we have mentioned are relevant of the question of ownership and are appropriate foundations for findings on that issue.””
1 later decision quote this exact passage · from the majoritye.g. Whayne v. Glenn
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.