Ruxton v. Commissioner’s Empirical Analysis
1953
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently January 1991
4 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 Orvis v. Higgins · Lehman v. Commissioner · Kropp Forge Co. v. National Labor Relations Board · Dickinson v. Payne · Cole's Estate v. Commissioner
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“« * * That concept is based on reason and analysis where the facts and circumstances of a particular case warrant going outside the formal terms of a trust instru_ ment and looking to the roality of the situation, namely, that a person other than the nominal grantor is lhe actual transferor of property with retained economic interests in or control of the property> thus ob_ taining the game resultant tax con_ sequences as if such person had done directly what he tried to do by indi_ rection. In our opinion, that doctrine should be applied only when clearly warranted by the particular facts of a case considered in the light of the decided cases.””
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.