Cromwell v. Commissioner’s Empirical Analysis
1931
Citation profile
1 district ·
How this case has been cited
Cited by 8 later decisions (1 by the Supreme Court) — most recently November 1959
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 Ithaca Trust Co. v. United States · American Sec. & Trust Co. v. Commissioner · Ickelheimer v. Comm'r · Guaranty 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““While the stipulation of the parties would indicate that our problem is to value the annuities to determine the value at which they would be included in the gross estate, as we conceive the question, this is not technically correct.” Id., 24 B.T.A. at page 464 . [Emphasis supplied.]”
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.