Commissioner v. Porter’s Empirical Analysis
148 F.2d 566 · 1945
Citation profile
15 federal appellate · 2 state decisions
How this case has been cited
Cited by 27 later decisions — most recently April 1999 · most notably Willcox v. Penn Mutual Life Insurance (1947), In the Matter of R. Daniel Bass, Jr.
15 federal appellate · 2 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 Irwin v. Gavit · Arnold v. Leonard · Adams v. Williams · Commissioner v. Wilson · Shilkret 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * What he [the grantor-father] intended to effect * * * was to protect the corpus of, and the undistributed income from, the property as well from the improvidence, as from the incompetence, of his daughters. As long as the income was in the hands of the trustees and undistributed it was protected, but as soon as it was paid over, it passed to the daughters as their property, freely and completely alienable * * *. We think it entirely plain that when they received the income it fell into the community.”
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.