Cory v. Commissioner’s Empirical Analysis
126 F.2d 689 · 1942
Citation profile
12 federal appellate · 1 district ·
How this case has been cited
Cited by 21 later decisions (1 by the Supreme Court) — most recently June 1994
12 federal appellate · 1 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
Applies 26 U.S.C. § 166 · 26 U.S.C. § 167 · 26 U.S.C. § 22
Relies on Hormel v. Helvering · Helvering v. Clifford · Helvering v. Horst · Corliss v. Bowers · Helvering v. Wood
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The case at bar is but a short stanza in an epic entitled ‘The Use of the Short Term Trust for Tax Avoidance.’ ””
2 later decisions quote this exact passage · from the majority““ ‘According to the Court, the trust device will be ignored and the settlor will be treated as owner for the purposes of § 22(a), whenever the terms of the trust and circumstances surrounding its operation show that the creation of the trust did not effect any substantial change in the dominion and control of the settlor. No one fact is decisive, biit the'following are deemed relevant to support a finding that the settlor is to be treated as owner for tax purposes: a trust of short duration for the benefit of the settlor’s wife or dose relative, in which the right of ultimate enjoyment is reserved to the settlor and in which the settlor is trustee with broad powers of investment and reinvestment.’ ””
1 later decision quote this exact passage · from the majoritye.g. Thuet v. Riddell
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.