Foster v. Commissioner’s Empirical Analysis
1932
Citation profile
6
cited by 6 later decisions
January 1940
most recently cited
Relationships
Relies on Gould v. Gould · Reinecke v. Northern Trust Co. · Tyler v. United States · May v. Heiner · United States v. Field
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“has retained for his life * * * the income from the property or * * * the right to designate the persons who shall * * * enjoy * * * the income therefrom.”
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.