Kell v. Commissioner’s Empirical Analysis

Citation profile

1 federal appellate ·

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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Wichita Falls, Texas, August 30, 1919. “Mr..R. O. Harvey, Office. “Dear Ralph: “Confirming my verbal notice to you some ninety days since, I beg to advise that the interest in the Harvey oil lease account which you have carried for my personal account is the property of Mrs. Kell, Mrs. O. C. Bullington, Mrs. J. F. O’Donohoe, Miss Willie Mae Kell, Miss Sybil Kell, Mrs. Wiley Blair, Jr., Joseph A. Kell, and Miss Mary Joe Kell, share and share alike. “If the title to this property is carried in my name you continue it in this way so that the title can be made in the event of a sale, but any dividend arising from the sale of any of the R. O. Harvey Lease Account is payable to the parties above named, share and share alike, and checks should be made payable to Mrs. Frank Kell for herself and the parties above named. “Will you kindly take notice of the disposition of this property and enter same on your books in accordance herewith. “Any liability that may be incurred will be due to be paid by them, but I will hold myself personally responsible for the payment of same. “Very truly yours, , “Frank Kell.””

   1 later decision quote this exact passage
   e.g. Kell v. Commissioner of Internal Revenue