Brooks v. Commissioner’s Empirical Analysis
1931
Citation profile
1 federal appellate ·
Relationships
Relies on Gould v. Gould · Farmers Loan & Trust Co. v. Minnesota · Blackstone v. Miller · Blodgett v. Silberman · Case of the State Tax on Foreign-Held Bonds. Railroad Company v. Pennsylvania
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.
“stock in a domestic corporation owned and held by a nonresident decedent shall be deemed property within the United States.”
2 later decisions quote this exact passage“Sec. 301. (a) In lieu of the tax imposed by Title IV of the Revenue Act of 1921, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 303) is hereby imposed upon the transfer of the net estate of every decedent dying after the enactment of this Act, whether a resident or nonresident of the United States:”
1 later decision quote this exact passagee.g. Burnet v. Brooks“which at the time of his death is situated in the United States.”
1 later decision quote this exact passagee.g. Burnet v. Brooks
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.