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← 201 F.2d 589 - Blodget v. Delaney

Blodget v. Delaney’s Empirical Analysis

201 F.2d 589 · 1953

Citation profile

68
cited by 68 later decisions
3
states following
July 2011
most recently cited

28 federal appellate · 11 district · 4 state decisions

How this case has been cited

Cited by 68 later decisions — most recently July 2011 · most notably Lincoln Rochester Trust Company, as of the Estate of Frank M. Harroun v. George T. McGowan Collector of Internal Revenue (1954), United States v. Powell (1962)

28 federal appellate · 11 district · 4 state decisions

2501953196019701980199020002010decided

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. § 812

Relies on Ithaca Trust Co. v. United States · Henslee v. Union Planters National Bank & Trust Co. · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · Newton Trust Co. 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 68 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “that may be necessary to suitably maintain her in as much comfort as she now enjoys,”
    2 later decisions quote this exact passage · from the majority
  2. ““The principal that could be used was only so much as might be necessary to continue the comfort then enjoyed. The standard was fixed in fact and capable of being stated in definite terms of money. It was not left to the widow’s discretion. The income of the estate at the death of the testator, and even after debts and specific legacies had been paid, was more than sufficient to maintain the widow as required. There was no uncertainty appreciably greater than the general uncertainty that attends human affairs.” ( 279 U.S. at 154 , 49 S.Ct. at 291 .)”
    1 later decision quote this exact passage · from the majority
  3. ““The word ‘welfare’ presents a more difficult problem. It is not only a word whose general content of meaning cannot be defined with precision, but it is also one which so far as we know has not been construed, even in a different context and with reference to other circumstances, by the highest court of the Commonwealth of Massachusetts. No doubt in some contexts and used under some circumstances it covers more elements of the subjective than the word ‘comfort’”, (at 593).”
    1 later decision 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.