O'Meara v. Commissioner’s Empirical Analysis
34 F.2d 390 · 1929
Citation profile
24 federal appellate · 1 district ·
How this case has been cited
Cited by 32 later decisions (2 by the Supreme Court) — most recently April 2003 · most notably Phillips v. Commissioner (1931), Bankers Pocahontas Coal Co. v. Burnet (1932)
24 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 Eisner v. Macomber · United States v. Phellis · Wickwire v. Reinecke · Weiss v. Stearn · Merchants' Loan & Trust Co. v. Smietanka
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The declaration of trust need not be contained in the instrument which transfers the legal title. It may be set forth in a separate instrument or in several instruments, provided they are related to and connected with each other and, when construed together, establish the existence of the trust. * * *”
1 later decision quote this exact passage · from the majority
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.