United States v. Drescher’s Empirical Analysis
179 F.2d 863 · 1950
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 30 later decisions (2 by the Supreme Court) — most recently July 1996 · most notably Commissioner v. Treganowan (1950), Hyde v. Commissioner (1962)
12 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 Stone v. White · Avery v. Commissioner · Bedell v. Commissioner · Miller v. Commissioner · Grady v. Garland
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Likewise, the assurance that any beneficiary named by him at the time the contract was executed, or substituted by him at a later date, would in the event of his death receive the cost of each contract, plus interest after a few years, conferred a present econom ic benefit on him. Whatever present value the life insurance feature had to him is clearly taxable.”
2 later decisions quote this exact passage · from the majority“It cannot be doubted that in 1939 the plaintiff received as compensation for prior services something of economic benefit which he had not previously had, namely, the obligation of the insurance company to pay money in the future to him or his designated beneficiaries on the terms stated in the policy. That obligation he acquired in 1939 notwithstanding the employer's retention of possession of the policy and notwithstanding its non-assignability.”
1 later decision quote this exact passage · from the majority“by contracting with a putative third person to hold in trust for him any payments to be received under the annuity contract.”
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.