Whitcomb v. Blair’s Empirical Analysis
25 F.2d 528 · 1928
Citation profile
22 federal appellate · 1 state decisions
How this case has been cited
Cited by 31 later decisions (4 by the Supreme Court) — most recently February 1957 · most notably Freuler v. Helvering (1934), Anderson v. Wilson (1933)
22 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
Relies on Baltzell v. Mitchell · Whitcomb v. Commissioner · Little v. Little · Baltzell v. Casey
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.
““The appellant as life tenant in the trust estate was entitled to receive the full one-ninth of the income therefrom, without regard to exhaustion or wear and tear of the corpus of the estate, and that is what appellant actually received from the trustee as her distributive share of the income. The trustee was not entitled to withhold any part of her share of the income of the trust estate in order to make good the exhaustion or wear and tear of the capital assets of the estate; nor did the trustee in fact do so. Capital losses in such eases fall upon the reversioners or remaindermen, and not upon the life tenant.””
1 later decision quote this exact passagee.g. Hubbell v. Burnet
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.