Staley v. Commissioner’s Empirical Analysis
136 F.2d 368 · 1943
Citation profile
14 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently February 1978 · most notably Commissioner v. Makransky (1963), Johnson v. Commissioner of Internal Revenue (1974)
14 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 Helvering v. Clifford · Helvering v. Horst · Lucas v. Earl · Harrison v. Schaffner · Griffiths v. Helvering
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * was intended to be, and actually was, a gift of the entire corpus and of all the income except an amount necessary to assist in paying the gift taxes. Expressed differently, it was an outright transfer for no consideration, but with a reservation to the donor of a portion of the income.”
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.