Kinnear v. Commissioner’s Empirical Analysis

Citation profile

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.

1. “* * * does not contemplate a situation where the insured by direction prior to his death has instructed the insurance company to retain the principal amount of the policy and pay to the beneficiary only the interest and dividends, without privilege of revocation or surrender on the part of the beneficiary.”

   1 later decision quote this exact passage
   e.g. Winslow v. Commissioner

2. “* * * In order to prevent an exemption of earnings where the amount payable under the policy is placed in trust upon the death of the insured and the earnings thereon paid * * *. [Conference Report, H. R. 1, 69th Cong., 1st sess., p. 33.]”

   1 later decision quote this exact passage
   e.g. Winslow v. Commissioner

3. “* * * where the amount payable * * * has been placed in trust by the insured under an, agreement that the earnings thereon shall be paid to the beneficiary. * * *”

   1 later decision quote this exact passage
   e.g. Winslow v. Commissioner