Ward v. Commissioner’s Empirical Analysis
159 F.2d 502 · 1947
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently January 1994
10 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 Dobson v. Commissioner · Commissioner v. Smith · Webre Steib Co. v. Commissioner · Bedell v. Commissioner · Oberwinder v. Commissioner of Internal Revenue
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the petitioner became taxable in 1941 upon whatever value was, by the delivery of the policy to him in that year, then unconditionally placed at his disposal. * * * This was the then assignable value of the policy.”
1 later decision quote this exact passage · from the majority“cost to the purchaser as the assignable value of the policy when received by the taxpayer.”
1 later decision quote this exact passage · from the majority“to show that the contract was not worth as much as it cost.”
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.