Ackerman v. Commissioner’s Empirical Analysis
1929
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 10 later decisions (2 by the Supreme Court) — most recently November 1987
1 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 Logan v. Fidelity & Casualty Co.
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“as insurance under policies taken out by the decedent upon his own life”
2 later decisions quote this exact passage“In each case the risk assumed by the insurer is the loss of the insured's life, and the payment of the insurance money is contingent upon the loss of life.”
1 later decision quote this exact passagee.g. Noel v. Commissioner
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.