Flato v. Commissioner’s Empirical Analysis
1950
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 22 later decisions — most recently April 1979
7 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
Relies on Helvering v. Clifford · Mallinckrodt v. Commissioner · Stix v. Commissioner
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“From and after the creation of this Trust Estate, as nearly as may be, the Trustee shall, in his discretion, pay to * * * [the named beneficiary] all, or such portion as he deems reasonable and proper, of the net income of this Trust Estate, accumulating all surplus income and adding it to the principal of the Trust Estate.”
2 later decisions quote this exact passage · from the dissent“This Trust Estate shall be and remain irrevocable, and not subject to modification, alteration, or revocation, and in no event shall the Trustor have the right to repossess the income or principal of the Trust Estate, or any part thereof, during his lifetime.”
1 later decision quote this exact passage · from the dissent
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.