Sinopoulo v. Jones’s Empirical Analysis
154 F.2d 648 · 1946
Citation profile
11 federal appellate · 1 state decisions
How this case has been cited
Cited by 31 later decisions — most recently January 1997 · most notably Daine v. Commissioner (1948), Fono v. Commissioner (1982)
11 federal appellate · 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. § 22
Relies on Helvering v. Clifford · Helvering v. Horst · Helvering v. Stuart · Jones v. Norris · Armstrong 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““While the judgment of the state court made the reformation of the trust retroactive and effective as of the date of the execution, this could not affect the rights of the government under its tax laws. It is a general rule that as between parties to an instrument a reformation relates back to the date of the instrument, but that as to third parties who have acquired rights under the instrument, the reformation is effective only from the date thereof.””
2 later decisions 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.