Robbins v. Commissioner’s Empirical Analysis
1936
Citation profile
2
cited by 2 later decisions
June 1936
most recently cited
Relationships
Relies on Brewster v. Gage · James Sackley Company v. United States · United States v. Jones · Wager v. . Wager · Braun v. Commissioner
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The phrase ‘the time of the distribution’ as used in the 1928 Act must necessarily relate to the time at which the property is actually delivered to or made available for the use of the distributee or someone acting for him by the executors, administrators, or others having lawful possession or control thereof. See Haskell v. Commissioner (C. C. A., 3rd Cir.), 78 Fed. (2d) 869 ; certiorari denied - U. S. -, December 16, 1935. * * *” [Emphasis supplied.]”
1 later decision quote this exact passagee.g. Taft v. Commissioner
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.