Blease v. Commissioner’s Empirical Analysis
1929
Citation profile
6
cited by 6 later decisions
January 1959
most recently cited
2 federal appellate ·
Relationships
Relies on Eisner v. Macomber · Irwin v. Gavit · In Re Simons · United States Baldwin Co v. Robertson · In Re the Judicial Settlement of the Accounts of Bolin
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Complainant [the taxpayer] proceeded at law and sought and recovered only a money judgment which gave to her a claim as we believe, superior to that of any legatee or devisee * * * We are clearly of the opinion that complainant participated in the estate of testator as a creditor and not as a legatee and that the amount recovered by her was compensation for services rendered.”
1 later decision quote this exact passage
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.