Norris v. Commissioner’s Empirical Analysis
134 F.2d 796 · 1943
Citation profile
9 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 20 later decisions — most recently February 1991
9 federal appellate · 1 district · 1 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 Blair v. Commissioner · Helvering v. Hallock · Ithaca Trust Co. v. United States · Young Men's Christian Ass'n of Columbus Ohio v. Davis · Edwards v. Slocum
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The ‘not exceeding five thousand dollar’ legacy to the Columbia Hospital of Milwaukee requires no specific consideration. We are of the opinion that this legacy, which the trustees paid to the Columbia Hospital, was not exempt because of the words ‘not exceeding’. It was absolute and mandatory, but for no more than one cent. The majority of the court so hold. * * * ””
1 later decision quote this exact passage · from the majority“at their discretion and option, to pay any worthy charitable, religious or educational corporation, association or enterprise, operating in the city of Milwaukee, Wisconsin, such sums of money ... as they may deem best ....”
1 later decision quote this exact passage · from the majority“they shall have in their possession trust property more than sufficient to meet in full all the previous requirements of my will ....”
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.