Stoddard v. Eaton’s Empirical Analysis
22 F.2d 184 · 1927
Citation profile
3 federal appellate · 2 district ·
How this case has been cited
Cited by 9 later decisions — most recently July 1965
3 federal appellate · 2 district ·
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. § 960
Relies on Baltzell v. Mitchell
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in section 219 of the early acts as comprehending every type of trust recognized in equity. A trust ex maleficio, a resulting trust or a constructive trust, was cited by the court as examples of trusts which did not fit into the framework of the revenue statutes. And the court specifically stated:”
1 later decision quote this exact passage · from the majority“A trust, as therein understood, is not only an express trust, but a genuine trust transaction. A revenue statute does not address itself to fictions.”
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.