Ballinger v. Commissioner’s Empirical Analysis
1931
Citation profile
1 district ·
How this case has been cited
Cited by 9 later decisions — most recently May 1954
1 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
Relies on Reinecke v. Northern Trust Co. · Chase Nat Bank of City of New York v. United States · Shwab v. Doyle · Lewellyn v. Frick · Mercantile 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A power in the decedent to surrender and cancel a policy is one of the 'legal incidents of ownership' referred to by the Supreme Court in the Chase case, supra [ Chase National Bank v. United States, 278 U.S. 327 ] , and upon the termination of the power by death the beneficiary is freed from the possibility of being cut off by decedent and a transfer within the reach of the taxing power of the Government is thereby effected.”
1 later decision quote this exact passage“by the executor as insurance under policies taken out by decedent upon his own life.”
1 later decision quote this exact passage“amount receivable by all other beneficiaries.”
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.