Gwinn v. Commissioner’s Empirical Analysis
287 U.S. 224 · 1932
Citation profile
59 federal appellate · 5 district · 27 state decisions
How this case has been cited
Cited by 140 later decisions (14 by the Supreme Court) — most recently June 2004 · most notably Porter v. Commissioner (1933), United States v. Jacobs (1939)
59 federal appellate · 5 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
reviewedthe decision below (from Ninth Circuit Court of Appeals)
Relationships
Relies on Reinecke v. Northern Trust Co. · Nichols v. Coolidge · Chase Nat Bank of City of New York v. United States · Tyler v. United States · Untermyer v. Anderson
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 140 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ ‘The question here, then, is, not whether there has been, in the strict sense of that word, a “transfer” of the property by the death of the decedent, or a receipt of it by right of succession, but whether the death has brought into being or ripened for the survivor, property rights of such character as to make appropriate the imposition of a tax upon that result (which Congress may call a transfer tax, a death duty or anything else it sees fit), to be measured, in whole or in part, by the value of such rights.’ ””
1 later decision quote this exact passage · from the majority“(h) Subdivisions (b), (c), (d), (e), (f), and (g) of this section shall apply to the transfers, trusts, estates, interests, rights, powers, and relinquishment of powers, as severally enumerated and described therein, whether made, created, arising, existing, exercised, or relinquished before or after the enactment of this Act.”
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.