Harrison v. Commissioner’s Empirical Analysis
1952
Citation profile
5 federal appellate · 2 state decisions
How this case has been cited
Cited by 26 later decisions — most recently September 2015 · most notably Estate of Craft v. Commissioner (1977), Estate of Piper v. Commissioner (1979)
5 federal appellate · 2 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
Relies on Old Colony Trust Co. v. Commissioner · Helvering v. Lazarus · Robinette v. Helvering · Commissioner v. Maresi · Scofield v. Greer
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““* * * Because the trustee had been obligated to pay the gift tax, and since these obligations were incurred as a condition to the making of the gift; the property transferred by petitioner was the value of the property at the time of the gift less the interest retained by petitioner for the payment of the gift tax. ’ ’”
1 later decision quote this exact passage“did not intend that the amount of the value of the property necessary for the gift tax liability would be a gift.”
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.