Helvering v. Butterworth’s Empirical Analysis

Citation profile

171 federal appellate · 30 district · 30 state decisions

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 416 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““These eases held that by relinquishment of her rights, she came to occupy the position of the purchaser of an annuity. They decided that payments to her were not subject to taxation until her total receipts from the trust estate amounted to the value of what she relinquished — her alleged capital. Thereafter, in similar eases, the Commissioner refused to give credit to the trustee for such payments and thus the present causes arose. “We cannot accept the reasoning advanced to support the three eases just cited. # Ifc ♦ “Is a widow who accepts the provisions of her husband’s will and receives part or all of the income from an established trust in lieu of her statutory rights a beneficiary within the ambit of the statute? We think she is. * if- •% “When she makes her election the widow decides to accept the benefits of the will with the accompanying rights and liabilities. In no proper sense does she purchase an annuity. For reasons satisfactory to herself, she expresses a desire to occupy the position of a beneficiary and we think she should be so treated.””

   7 later decisions quote this exact passage · from the majority
   e.g. Helvering v. Schaupp · Bok v. Commissioner

2. ““Revenue Act of 1928, “Sec. [§] 161. Imposition of tax “(a) Application of tax. The taxes imposed by this title [chapter] upon individuals shall apply to the income of estates or of any kind of property held in trust, including:* * * “(2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which is to be held or distributed as the court may direct; “(3) Income received by estates of deceased persons during the period of administration or settlement of the estate; and * * * “Sec. [§] 162. Net income “The net income of the estate or trust shall be computed in the same manner'and on the same basis as in the case of an individual, except that — * * * “(b) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian of an infant which is to be held or distributed as the court may direct * * * “(c) In the case of income received by estates of deceased persons during the period of administration or settlement or the estate, and in the case of income which, in the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the inc”

   6 later decisions quote this exact passage · from the majority
   e.g. White v. Stone · Crosby v. Commissioner

3. “Certainly, Congress did not intend any income from a trust should escape taxation unless definitely exempted.”

   5 later decisions quote this exact passage · from the majority
   e.g. Douglas v. Willcuts · Tilles v. Commissioner