Hill v. Commissioner’s Empirical Analysis
1954
Citation profile
7
cited by 7 later decisions
July 1982
most recently cited
3 federal appellate ·
Relationships
Relies on Higgins v. Smith · Vanderlip v. Commissioner of Internal Revenue · Chatz v. Armour Plant Employees Credit Union · Vanderlip v. Commissioner · Gilbert 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is reasonable to believe, as the Commissioner argues, that the complicated form of these trusts was adopted for the purpose of avoiding estate taxes upon the estates of the three sisters, that is, the purpose was to have no sister give herself a life estate under the trust of which she was the grantor.””
3 later decisions quote this exact passage“[T]here is a strong inference arising from the evidence that the primary motive behind the creation of the trusts was the avoidance of estate tax; * * *”
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.