Ingle v. McGowan’s Empirical Analysis
189 F.2d 785 · 1951
Citation profile
6
cited by 6 later decisions
January 1962
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 22
Relies on Commissioner v. Sunnen · Helvering v. Clifford · Corliss v. Bowers · Harrison v. Schaffner · Alexander Finlay v. William King's Lessee
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * a settlor who can control the spending of a fund in every respect except spending it for himself, is sufficiently the ‘owner’ of the fund to make its income taxable to him * *”
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.