Baker v. Commissioner’s Empirical Analysis
1958
Citation profile
2 federal appellate ·
Relationships
Relies on Manhattan General Equipment Co. v. Commissioner of Internal Revenue · Nichols v. Coolidge · Chase Nat Bank of City of New York v. United States · Blodgett v. Holden · Tyler v. United States
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Revenue Act of 1939 read in part: “§ 811. Gross estate ****** “(g) Proceeds of life insurance. “To the extent of the amount re-, ceivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under polcies taken out by the decedent upon his own life.” U.S.Code, 1940 ed., Title 26, § 811(g), p. 2164.”
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.