Kissel v. Commissioner’s Empirical Analysis
1929
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 12 later decisions — most recently April 1975
2 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 United States v. Merriam · Lynch v. Alworth-Stephens Co. · Simpson v. United States · Duffy v. Central R Co of New Jersey · Simmons & Hammond Mfg. Co. 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Petitioner did not acquire her life interest in the new building by gift, bequest or inheritance. She acquired it by paying for it out of her own funds. She is from a legal standpoint in precisely the same position as though her interest were a lease of a life interest. Such being the case, we are of opinion that she is entitled to recovery in the nature of annual deductions for capital investment.””
1 later decision quote this exact passage“In computing net income there shall be allowed as deductions: 14 * * * * * * 15”
1 later decision quote this exact passagee.g. Penn 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.