Rassas v. Commissioner’s Empirical Analysis
1952
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently March 2002
9 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 Commissioner of Internal Revenue v. Disston · Fondren v. Commissioner · Kieckhefer v. Commissioner · Commissioner of Internal Revenue v. Sharp
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“one-half of the trust income in equal shares, they are given the sole discretion, by article 7, to apply only so much of the income to their use during their minority, as they may deem advisable, and they may also accumulate any income which they may deem unnecessary otherwise to apply to a minor's use. All of the trust provisions dealing with the minor beneficiaries' rights to receive income must be considered in determining the right with which each beneficiary was endowed. It is now well settled that”
1 later decision quote this exact passage“that a steady flow of some ascertainable portion of income to the minor would be required there is no basis for a conclusion that there is a gift of anything other than for the future.”
1 later decision quote this exact passage“the will of the beneficiary or donee now to enjoy what has been given him and that enjoyment”
1 later decision quote this exact passage
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.