Putnam v. Commissioner’s Empirical Analysis
1930
Citation profile
3
cited by 3 later decisions
April 1932
most recently cited
Relationships
Relies on Gould v. Gould · Nichols v. Coolidge · Tyler v. United States · Shwab v. Doyle · Taft v. Bowers
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(h) Subdivisions (b), (c), (d), (e), (f), and-(g)' of this section shall apply to the transfers, trusts, estates, interests, rights, powers, and relinquishment of powers, as severally enumerated and described therein, whether made, created, arising, existing, exercised, or relinquished before or after the enactment of this Act.”
1 later decision quote this exact passage“less than a fair consideration in money or money's worth.”
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.