Blair v. Commissioner’s Empirical Analysis
1935
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 12 later decisions (1 by the Supreme Court) — most recently March 1964
2 federal appellate ·
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
Relies on Freuler v. Helvering · Uterhart v. United States · Spindle v. Shreve · Bonwit Teller & Co. v. Commissioner · Ferguson v. Nelson
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The instant proceedings, in so far as this phase of our question is concerned, are quite similar to Marshall Field [v. Commissioner], supra [ 15 B.T.A. 718 ], followed by the Board in Edward T. Blair [v. Commissioner], supra, [ 18 B.T.A. 69 ], and affirmed by the United States Circuit Court of Appeals for the Second Circuit in Commissioner v. Field, supra, [ 42 F.2d 820 ]. The following cases, involving circumstances more or less similar, also sustain our conclusion herein in this respect. Eugene Siegel, Executor [v. Commissioner], 20 B.T.A. 563 ; petition to review dismissed by the United States Circuit Court of Appeals for the Sixth Circuit on October 6, 1931; Copland v. Commissioner, [7 Cir.], 41 F.2d 501 ; Rosenwald v. Commissioner, [7 Cir.], 33 F.2d 423 ; certiorari denied, 280 U.S. 599 , [ 50 S.Ct. 69 , 74 L.Ed. 644 ]; Shellabarger v. Commissioner, [7 Cir.], 38 F.2d 566 ; Nelson v. Ferguson, [3 Cir.], 56 F.2d 121 ; certiorari denied, 286 U.S. 565 , [ 52 S.Ct. 646 , 76 L. Ed. 1297 ]; and Hall v. Burnet, [60 App.D. C. 332], 54 F.2d 443 , [ 83 A.L.R. 86 ]; certiorari denied, 285 U.S. 552 , [ 52 S.Ct. 408 , 76 L.Ed. 942 ].”
1 later decision quote this exact passage“whether the petitioner, by the assignments in question, assigned future income or a present interest in property.”
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.