Stanton v. United States’s Empirical Analysis
268 F.2d 727 · 1959
Citation profile
12
cited by 12 later decisions
2
cited 2 times by the Supreme Court
February 1969
most recently cited
7 federal appellate ·
Relationships
Applies 26 U.S.C. § 7482
Relies on Welch v. Helvering · Helvering v. Taylor · Old Colony Trust Co. v. Commissioner · United States v. Wells · Bogardus 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is clear in the decisions, perhaps especially in this circuit, that in such situations the test of ‘compensation’ is not whether the donor is under any legal obligation to make the payment; but that it may be his ‘income’ although the donee had no right to enforce its payment. The last of our decisions in Carra-gan v. Commissioner, 2 Cir., 197 F.2d 246, 248 , so declares and in Nickelsburg v. Commissioner, 2 Cir., 154 F.2d 70 , we said (at page 71) that the test was whether ‘what was added was by way of more compensation for a deserving employee or merely to satisfy the employer’s desire to become a benefactor.’ That is indeed not an exact standard, but unhappily it is about as good as any that has been made. * * *” 268 F.2d at page 728 .”
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.