United States v. Powell’s Empirical Analysis
307 F.2d 821 · 1962
Citation profile
22 federal appellate · 4 district · 8 state decisions
How this case has been cited
Cited by 49 later decisions (1 by the Supreme Court) — most recently December 2002 · most notably United States v. Byrum (1972), Old Colony Trust Co. v. Silliman (1967)
22 federal appellate · 4 district · 8 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. § 811
Relies on Ithaca Trust Co. v. United States · Henslee v. Union Planters National Bank & Trust Co. · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · Adams v. Tanner · Fidelity Assur Ass'n v. Sims
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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for the maintenance, welfare, comfort or happiness of [the income beneficiary]”
3 later decisions quote this exact passage · from the majority““It is clear, we think, that the court accorded such broader connotation to the word ‘happiness,’ because of the context in which it was found and, particularly, the instructions to the trustee to exercise its discretion with liberality to the wife and to consider her welfare, comfort and happiness prior to the claims of the residuary beneficiaries.””
2 later decisions quote this exact passage · from the majority“There is nothing in the context in which the term “happiness” is found, or in the instrument as a whole, that indicates an intent that it should be given a broader connotation than its usual and ordinary meaning. Rather, the contrary is indicated by the qualifying language that resort to principal should not be made, unless the need ‘justifies the reduction in the’ corpus.”
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.