Coleman v. Commissioner’s Empirical Analysis
151 F.2d 235 · 1945
Citation profile
1 district · 1 state decisions
How this case has been cited
Cited by 9 later decisions — most recently February 1989
1 district · 1 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
Applies 26 U.S.C. § 162
Relies on Screws v. United States · Dobson v. Commissioner · Mahnich v. Southern Steamship Co. · Commissioner of Internal Revenue v. Scottish American Inv Co · United States v. Merriam
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Amounts distributable out of income or corpus. In cases where the amount paid, credited, or to be distributed can be paid, credited, or distributed out of other than income, the amount paid, credited, or to be distributed * * * during the taxable year of the estate or trust shall be considered as income of the estate or trust which is paid, credited, or to be distributed if the aggregate of such amounts so paid, credited, or to be distributed does not exceed the distributable income of the estate or trust for its taxable year.””
1 later decision quote this exact passage · from the majoritye.g. Smith v. Westover“******* (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income) ;”
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.