Katz v. Commissioner’s Empirical Analysis
1957
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently November 1976
1 federal appellate ·
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 Commissioner of Internal Revenue v. Disston · Fondren v. Commissioner · United States v. Baker · Stifel v. Commissioner · Stifel 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the trust is to qualify as a present interest, the beneficiary 'must have the right presently to use, possess or enjoy the property.' Fondren v. Commissioner , 324 U.S. 18 , 20 ; Commissioner v. Disston , 325 U.S. 442 . Or, at the very least, the beneficiary or someone standing in his shoes (such as a guardian or a parent) must have the unqualified right to demand at anytime that the property be turned over to the beneficiary or applied for his benefit.”
1 later decision quote this exact passage“not in fact a guardian he cannot be transformed into one merely by labeling his authority as being equivalent to that of a guardian.”
1 later decision quote this exact passage“although he [donor] invested the trustees with broad authority, they were nevertheless trustees and not guardians.”
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.