Burnet v. Whitehouse’s Empirical Analysis
283 U.S. 148 · 1931
Citation profile
89 federal appellate · 12 district · 27 state decisions
How this case has been cited
Cited by 230 later decisions (10 by the Supreme Court) — most recently February 1991 · most notably Burnet v. Logan (1931), Burnet v. Guggenheim (1933)
89 federal appellate · 12 district · 27 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.
Appellate journey
reviewedCommissioner v. Whitehouse (from First Circuit Court of Appeals)
Relationships
Relies on Irwin v. Gavit · Commissioner v. Whitehouse
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 230 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 22. Gross income. “(b) Exclusions from gross income. The following items shall not be included in gross income and shall be exempt from taxation under this title: ****** “(3) Gifts, Bequests and Devises. The value of property acquired by gift, bequest, devise, or inheritance * *”
4 later decisions quote this exact passage · from the majority““As held below, the bequest to Mrs. Whitehouse was not one to be paid from income, but of a sum certain, payable at all events during each year so long as she should live. It would be an anomaly to tax the .receipts for one year and-exempt them for another simply because executors paid the first from income received and the second out of the corpus. The will directed payment without reference to the existence or absence of income. "Irwin v. Gavit is not applicable. The bequest to Gavit was to be paid out of income from a definite fund. If that yielded nothing, he got nothing. This court concluded that the gift was of money to be derived from income and to be paid and received as income by the donee. Here the gift did not depend upon income, but was a charge upon the whole estate during the life of the legatee to be ,satisfied like any ordinary bequest.” (Emphasis by the court.)”
3 later decisions 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.