Rieck v. Heiner’s Empirical Analysis
25 F.2d 453 · 1928
Citation profile
16 federal appellate · 3 district ·
How this case has been cited
Cited by 31 later decisions — most recently July 2000 · most notably Neonatology Assocs., P.A. v. Comm'r (2000), Rodney v. Comm'r (1969)
16 federal appellate · 3 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 United States v. Ludey · United States v. Rindskopf · Canal and Banking Company v. New Orleans · Anderson v. Farmers' Loan & Trust Co. · Germantown Trust Co. v. Lederer
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Though assigned to and held by the creditor and for two years used as a collateral security, it was, none the less, a policy in which the taxpayer was "directly or indirectly" a beneficiary, for if it had matured when held as collateral, and payment had been made to the creditor, it would indirectly have augmented his estate by decreasing his liabilities. Or if it had matured after it was returned to him by the creditor and payment had been made to the estate the taxable [sic] would have benefited directly.”
2 later decisions quote this exact passage · from the majority“[That] in computing the gain from the sale of property a deduction of depreciation during the period of operation shall be made.”
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.