Equitable Life Assurance Soc. v. Commissioner’s Empirical Analysis
1935
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 16 later decisions (1 by the Supreme Court) — most recently October 1999
5 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 Maryland Casualty Co. v. United States · Helvering v. Inter-Mountain Life Insurance · William McCoach v. Insurance Company of North America · United States v. Boston Insurance · New York Life Ins Co v. Edwards Edwards
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“contemplated in the federal statutes is calculated upon the basis of a selected table of mortality plus an assumed rate of interest; and that reserves not so calculated, whether required by state law or by state officer, are not”
1 later decision quote this exact passage“that fund which when added to the present value of future net premiums is equal to the present value of future death claims”
1 later decision quote this exact passage“required by law within the meaning of the federal statutes does not include”
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.