Old Colony Trust Co. v. Commissioner’s Empirical Analysis
301 U.S. 379 · 1937
Citation profile
78 federal appellate · 13 district · 14 state decisions
How this case has been cited
Cited by 181 later decisions (5 by the Supreme Court) — most recently January 2018 · most notably C. F. Mueller Co. v. Commissioner (1951), United States v. Community Services, Inc. (1951)
78 federal appellate · 13 district · 14 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.
Appellate journey
reviewedthe decision below (from First Circuit Court of Appeals)
Relationships
Relies on United States v. Provident Trust Co. · Lederer v. Stockton
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 181 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'acting or done in consequence or in prosecution (of anything); hence, agreeable; conformable; following; according.'”
7 later decisions quote this exact passage · from the majority“§ 162. Net income * * * * * "(a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23( o )) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23( o ), * * *.”
2 later decisions quote this exact passage · from the majority“(a) In general. — For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate the amount of all bequests, legacies, devises, or transfers ... (2) to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary or educational purposes....; [or] (3) to a trustee or trustees ... but only if such contributions or gifts are to be used by such trustee or trustees ... exclusively for religious, charitable, scientific, literary, or educational purposes....”
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.