Stockstrom v. Commissioner’s Empirical Analysis
1944
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 36 later decisions — most recently May 1989 · most notably Danz v. Commissioner (1952), Stockstrom v. Commissioner (1945)
4 federal appellate ·
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 Helvering v. Clifford · Maloy v. Commissioner · Warren v. Commissioner · Rentschler v. Commissioner · Ward v. Commissioner
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In all of the trusts the immediate payment of any income to any beneficiary was in his [petitioner's] sole discretion”
1 later decision quote this exact passage
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.