Cole v. Commissioner’s Empirical Analysis
1961
Citation profile
1 federal appellate · 3 state decisions
How this case has been cited
Cited by 7 later decisions — most recently December 2015
1 federal appellate · 3 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.
Relationships
Applies 26 U.S.C. § 311
Relies on Commissioner v. Stern · Friedel v. Bailey · Citizens Bank v. McElvain · Allison v. Mildred · Wall v. Beedy
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ ‘. . . The sole purpose and object of the statute on the subject of fraudulent conveyances are to secure the appropriation of the debtor’s property to the payment of his debts— not all of his debts, however, but such part thereof as he can and prefers to pay; else all preferences would be prohibited; and when, therefor, the result of any given conveyance is to appropriate the property conveyed, at a fair valuation, to the payment of an honest indebtedness, or a part thereof, it cannot fall within the condemnation of the statute, for, as said above, what the law directly sanctions it will not by indirection condemn. So long as the entire property conveyed is subjected to the payment of some honest debt of the grantor, the conveyance is honest and lawful; so long as nothing is taken from the creditors of the grantor, the transaction cannot be fraudulent against them; and, so long as the property is subject to the payment of an honest debt, it cannot be said to be withdrawn from the creditor of the grantor. .' . .’ “See, also: Wall v. Breedy, 161 Mo. 625, 642 , 61 S.W. 864, 866 ; Citizens’ Bank of Hayti v. McElvain, 280 Mo. 505 , 219 S.W. 75 ; Burston v. Fennewald, 222 Mo.App. 128 , 2 S.W.2d 824, 828 ; Friedel v. Bailey, 329 Mo. 22 , 44 S.W.2d 9, 15 ; Allison v. Mildred (Mo.), 307 S.W.2d 447, 456 .””
1 later decision quote this exact passage · from the majoritye.g. Matusik v. Large
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.