Sensenbrenner v. Commissioner’s Empirical Analysis
134 F.2d 883 · 1943
Citation profile
18 federal appellate · 1 state decisions
How this case has been cited
Cited by 31 later decisions (2 by the Supreme Court) — most recently April 1977 · most notably Fondren v. Commissioner (1945), La Fortune v. Commissioner of Internal Revenue (1958)
18 federal appellate · 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 United States v. Pelzer · Helvering v. Hutchings · Fisher v. Commissioner · Armour & Co. v. B. F. Bailey, Inc. · Commissioner v. Glos
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The sole statutory distinction between present and future interests lies in the question of whether there is postponement of enjoyment of specific rights, powers or privileges which would be forthwith existent if the interest were present.” (Italics ours.)”
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.