Peck v. Kinney’s Empirical Analysis

Citation profile

2 federal appellate · 2 state decisions

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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““There is this distinction between income and an annuity. The former embraces only the net profits after deducting all necessary expenses and charges; the latter is a fixed amount directed to be paid absolutely and without contingency. Ex parte McComb, 4 Bradf. Sur. (N. Y.) 151, 152. ‘An annuity is defined as “a stated sum, payable annually” (Pearson v. Chace, 10 R. I. 455), or as “a yearly payment of a certain sum of money granted to another in fee, for life, or for years.” Kearney v. Cruikshank, 117 N. Y. 95 , 22 N. E. 580 ; Bartlett v. Slater, 53 Conn. 102 , 22 Atl. 678 , 55 Am. Rep. 73 .’ Goodyear Shoe Machinery Co. v. Dancel, 119 Fed. 692 , 56 C. C. A. 300 . It is a grant of a certain sum of money payable at the expiration of fixed, consecutive periods, for a definite term or for life.””

   1 later decision quote this exact passage · from the majority
   e.g. 113 Ind. App. 99 - In Re Weill's Will

2. ““An annuity is substantially different from a gift of the income or use of property. An annuity is a fixed amount directed to be paid absolutely and generally without contingency. An income embraces only the net profits after deducting all necessary expenses and charges, and consequently is uncertain in amount. “Annual taxes on principal are deducted from a use or income but not from annuities. An annity is presumed to be for life, unless otherwise expressed. It may be given to two or more persons with right of survivorship, as to a husband and wife ‘during their natural lives.’ ””

   1 later decision quote this exact passage
   e.g. Commissioner v. Whitehouse