Klein v. Commissioner’s Empirical Analysis
1934
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 29 later decisions — most recently November 1996 · most notably Rodney v. Comm'r (1969), Carbine v. Commissioner (1984)
4 federal appellate · 1 district ·
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 Welch v. Helvering · Phillips v. Commissioner · Calvin R. Morgan v. Riverside Mills Company, C. A. Folk, T. I. Ward · Snare & Triest Co. v. United States · Saleno v. City of Neosho
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if payment were made to the creditor upon these life insurance policies, it would indirectly augment the petitioner's estate by decreasing the liabilities.”
1 later decision quote this exact passage“paid or accrued within the taxable year on indebtedness.”
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.