Matthiessen v. Commissioner’s Empirical Analysis
1925
Citation profile
23
cited by 23 later decisions
December 1939
most recently cited
2 federal appellate · 1 district ·
Relationships
Relies on United States v. Jones · Parker v. Wilson · People ex rel. Sexton v. Brooks · Irwin v. Sample · 4 E.H. Smith 52 - People Ex Rel. Gould v. . Barker
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ That for the purposes of this title (except as otherwise ■ provided in section 233) the term gross income ’— “(a) Includes gains, profits, and income derived from salaries, wages, or compensation for personal service, * * * or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever, * * *; but “ (b) Does not include the following items, which shall be exempt from taxation under this title: $ ‡ * ❖ “(3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income) * *”
1 later decision quote this exact passage“any amount representing an increase in the value of the stock between the date of the death of the testator and the date of such distribution should not be included in the income of the taxpayer.”
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.