Walker v. Commissioner’s Empirical Analysis
1958
Citation profile
1
cited by 1 later decisions
July 1973
most recently cited
Relationships
Relies on Freuler v. Helvering · Walker Estate · Commissioner of Internal Revenue v. Citizens & Southern Nat. Bank · Whitehead v. Commissioner · Boston Safe Deposit & Trust Co. 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We are unable to arrive at this conclusion because the record clearly indicates that, at John’s death, Henry then had the power at any time during his life ... to appoint his share of the corpus of John’s estate entirely to the lineal descendants of John to the exclusion of any charity >}”
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.