Duncan v. Commissioner’s Empirical Analysis
1936
Citation profile
4
cited by 4 later decisions
1
states following
February 1944
most recently cited
2 state decisions
Relationships
Relies on Helvering v. Butterworth · Burnet v. Whitehouse · Boston Safe Deposit & Trust Co. v. Commissioner · Harter Bank 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Sec. 22. GROSS INCOME. [[Image here]] (b) Exclusions from Gross Income. — The following items shall not be included in gross income and shall be exempt from taxation under tbis title: [[Image here]] (3) Gifts, bequests, and devises. — The value of property acquired by gift, bequest, devise, or inheritance (but the income from such property shall be included in gross income) ; *******”
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.