Anderson v. Commissioner’s Empirical Analysis
164 F.2d 870 · 1947
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 33 later decisions (1 by the Supreme Court) — most recently March 2016 · most notably Yelencsics v. Commissioner (1980), Porter v. Comm'r (2008)
4 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
Applies 26 U.S.C. § 22 · 5 U.S.C. § 1001
Relies on Helvering v. Clifford · Helvering v. Horst · Lucas v. Earl · Commissioner v. Tower · Corliss v. Bowers
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]hat mere passage of title to income-producing property through devices which are valid under state law will not insulate the transferor against federal income tax liability unless the passage of title is accompanied by a complete shift of the economic, benefits of ownership, direct and indirect.””
9 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.