Jones v. Whittington’s Empirical Analysis
194 F.2d 812 · 1952
Citation profile
6 federal appellate · 1 state decisions
How this case has been cited
Cited by 12 later decisions — most recently October 1999
6 federal appellate · 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
Applies 26 U.S.C. § 127 · 26 U.S.C. § 142 · 26 U.S.C. § 161 · 26 U.S.C. § 162 · 26 U.S.C. § 21 · 26 U.S.C. § 41
Relies on Burnet v. Harmel · Morgan v. Commissioner · Lyeth v. Hoey · Anderson v. Wilson · Heiner v. Mellon
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We hold that the trust, and not the taxpayer, has suffered the loss resulting from the sale of the Commercial Building, and it follows that where loss has not been suffered, there is none to be allowed. * * * In so ruling, we do not forget that the trust is an abstraction, and that the economic pinch is felt by men of flesh and blood. Even so, the law has seen fit to deal with this abstraction for income tax purposes as a separate existence, making its own return under the hand of the fiduciary and claiming and receiving its own appropriate deductions.” 8”
2 later decisions quote this exact passage · from the majority““We conclude that under the Federal income tax laws the estate of a decedent, during the statutory period of administration, is tobe treated as a trust estate, having a separate existence, charged with the duty of making its own tax return under the hand of the executor or administrator, reporting all income received, and taking all allowable deductions, including capital gains and capital losses occurring during the period of administration.” (Emphasis supplied.)”
2 later decisions quote this exact passage · from the majority““Under Texas law, during the period of administration, the decedent’s estate in the hands of the executor or administrator constitutes a trust estate. The executor or administrator is more than a stake holder, or the mere agent as a donee of a naked power of the heirs, legatees, and devisees. He has exclusive possession and control of the entire estate.” ... Under Section 37, the administrator, as trustee of the estate property, assumes legal title....”
2 later decisions 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.