Rasquin v. Humphreys’s Empirical Analysis
308 U.S. 54 · 1939
Citation profile
55 federal appellate · 6 district · 13 state decisions
How this case has been cited
Cited by 121 later decisions (9 by the Supreme Court) — most recently April 2008 · most notably Sanford's Estate v. Commissioner of Internal Revenue (1939), Spiegel's Estate v. Commissioner of Internal Revenue (1949)
55 federal appellate · 6 district · 13 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 Second Circuit Court of Appeals)
Relationships
Relies on Sanford's Estate v. Commissioner of Internal Revenue · Helvering v. R. J. Reynolds Tobacco Co. · Burnet v. Guggenheim · Hesslein v. Hoey
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 121 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Whatever validity the amended regulation of 1936 may have in its prospective operation, we think it is so plainly in conflict with the statute as to preclude its application retroactively so as to subject to tax such transfer as was made by the creation of the trust in 1934.””
2 later decisions 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.