Senior v. Braden’s Empirical Analysis
295 U.S. 422 · 1935
Citation profile
33 federal appellate · 3 district · 69 state decisions
How this case has been cited
Cited by 151 later decisions (21 by the Supreme Court) — most recently May 2011 · most notably Blair v. Commissioner (1937), Helvering v. Lazarus (1939)
33 federal appellate · 3 district · 69 state decisions — followed in 16 states
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 Arizona v. Washington · State Board of Tax Com'rs of Indiana v. Jackson · Lawrence v. State Tax Commission · Union Refrigerator Transit Company v. Commonwealth of Kentucky · Farmers Loan & Trust Co. v. Minnesota
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 151 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In each declaration the Trustee undertakes to hold and manage the property for the use and benefit of all certificate owners; to collect and distribute among them the rents; and in case of sale to make pro-rata distribution of the proceeds. While certificates and declarations vary in some details, they represent beneficial interests which, for present purposes, are not substantially unlike. Each trustee holds only one piece of land and is free from control by the beneficiaries.”
1 later decision quote this exact passage · from the majority“The beneficiaries have none of the incidents of legal ownership. They can neither take nor defend possession of the land. But they are clothed with rights in personam, in form both contractual and equitable, enforcible against the trustee by suit in equity for an accounting, to compel performance of the trust or to restrain breaches of it.”
1 later decision quote this exact passage · from the dissent“are not in harmony with Safe Deposit Trust Co. v. Virginia, 280 U.S. 83 , and views now accepted here in respect of double taxation.”
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.