Estate of Mary Jane Little, Deceased, Bank of America National Trust and Savings Association, Executors v. Commissioner of Internal Revenue’s Empirical Analysis
1960
Citation profile
15
cited by 15 later decisions
January 1967
most recently cited
9 federal appellate ·
Relationships
Applies 26 U.S.C. § 23
Relies on Helvering v. William Flaccus Oak Leather Co. · Fleming v. Commissioner · Fleming v. Commissioner · Apartments Trust 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * in our view such decree could not affect the application of the plain provisions of Section 23( l ) and (m) to the relevant facts before us.”
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.