Cerf v. Commissioner’s Empirical Analysis
141 F.2d 564 · 1944
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently October 1973
3 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 Lucas v. Earl · Reinecke v. Northern Trust Co. · Dixie Pine Products Co. v. Commissioner · Smith v. Shaughnessy · Robinette 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * “if she shall accept it, (the right to accept such income or any part thereof to continue in Camelia I. H. Cerf during the term of her natural life, notwithstanding one or more refusals thereof) * * * * * [ 141 F.2d at 565 .]”
2 later decisions quote this exact passage · from the majority“* * * By completely abandoning her control over her income rights in the trusts during Louis Cerf’s lifetime, Camelia Cerf effected a transfer thereof, * * *. [ 141 F.2d at 566 .]”
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.