Zimmermann v. Commissioner’s Empirical Analysis
1957
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 9 later decisions — most recently September 1984
5 federal appellate · 1 state decisions
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. § 22
Relies on Deputy v. du Pont · United States v. Stewart · Helvering v. Le Gierse · Carr v. Hamilton · Thornley 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.
“At Ioc. cit. 340 thereof VanOoster-hout, C. J., said, “The Tax Court held the policy last described (790720) was neither a life insurance nor an endowment contract. We agree. The contract does not fall within the definition of an endowment policy, heretofore set out, nor does it conform to any recognized definition of life insurance.” (Parenthesis supplied.) At loe. cit. 344 it was further said, “We have heretofore determined that the proceeds of policy No. 669410 are exempt from taxation as amounts received under an endowment contract, and that policy No. 790720 is not an insurance or endowment contract, and hence amounts received thereunder are not exempt under section 22(b) (2) (A). As heretofore stated, the proceeds of the two policies were by agreement combined in one account.” (Italics supplied.)”
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.