Lincoln Rochester Trust Co. v. Commissioner’s Empirical Analysis
181 F.2d 424 · 1950
Citation profile
17 federal appellate · 8 district · 1 state decisions
How this case has been cited
Cited by 42 later decisions — most recently January 1974 · most notably Blodget v. Delaney (1953), Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal Revenue (1954)
17 federal appellate · 8 district · 1 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 Blair v. Commissioner · Ithaca Trust Co. v. United States · Henslee v. Union Planters National Bank & Trust Co. · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · In Re the Accounting of the Manufacturers National Bank of Troy
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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““decide whether the language used . . . authorizes invasion of corpus only so far as is necessary to maintain the objective measure of the standard of living enjoyed by the life tenant at the decedent’s death ... or whether it is so subjective a standard as to allow invasion to satisfy any desire of the life tenant. . . . ” 7”
1 later decision quote this exact passage · from the majority“a definite and fixed standard for the exercise of the trustee's discretion, and thus makes it possible to predict with reasonable accuracy whether the right of invasion will or will not be exercised.”
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.