Burns v. Commissioner’s Empirical Analysis
177 F.2d 739 · 1949
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 23 later decisions (1 by the Supreme Court) — most recently February 1977
8 federal appellate · 1 district ·
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. § 811
Relies on Helvering v. Hallock · United States v. Wells · Hassett v. Welch · Allen v. Trust Co. · Maass v. Higgins
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The tax statute in question should be strictly construed in favor of the taxpayer, and since it does not expressly provide for the inclusion of income derived from the transferred property in the gross estate, it is not our prerogative, by judicial fiat, to give it that effect.”
3 later decisions quote this exact passage · from the majoritye.g. Commissioner v. Estate of McDermott · Commissioner of Internal Revenue v. Estate of James D. McDermott Deceased, John Lawrence McDermott and Maude E. McDermott Co-Executors, Estate of James D. McDermott Deceased, John Lawrence McDermott and Maude E. McDermott Co-Executors v. Commissioner of Internal Revenue
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.