United States v. Kaiser’s Empirical Analysis
1960
Citation profile
110 federal appellate · 9 district · 7 state decisions
How this case has been cited
Cited by 251 later decisions (4 by the Supreme Court) — most recently April 2016 · most notably Dixon v. Unied States (1965), Rutland Railway Corp. v. Brotherhood of Locomotive Engineers (1962)
110 federal appellate · 9 district · 7 state decisions
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.
Appellate journey
reviewedKaiser v. United States (from Seventh Circuit Court of Appeals)
Relationships
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Commissioner of Internal Revenue v. Glenshaw Glass Company · Eisner v. Macomber · Bogardus v. Commissioner · Stratton's Independence, Ltd. v. Howbert
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 251 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Commissioner cannot tax one and not tax another without some rational basis for the difference.”
10 later decisions quote this exact passage · from the concurrence““ * * * the jury could have concluded that assistance, rendered as it was to a class of persons in the community in economic need, proceeded primarily from generosity or charity, rather than from the incentive of anticipated economic benefit. We can hardly say that, as a matter of law, the fact that these transfers were made to one having a sympathetic interest with the giver prevents them from being a gift. * * * “We need not stop to speculate as to what conclusion we would have drawn had we sat in the jury box rather than those who did. The question is one of the allocation of: power to decide the question; and once we say that such conclusions could, with reason he reached on the evidence, * * * our reviewing authority is exhausted * * (Emphasis supplied.) 363 U.S. at 304-305, 80 S.Ct. at 1207.”
6 later decisions quote this exact passage“(1) Compensation for services, including fees, commissions, and similar items; (2) Gross income derived from business ; (3) Gains derived from dealings in property; (4) Interest; (5) Rents; (6) Royalties; (7) Dividends; (8) Alimony and separate maintenance payments; (9) Annuities; (10) Income from life insurance and endowment contracts; (11) Pensions; (12) Income from discharge of indebtedness; (13) Distributive share of partnership gross income; (14) Income in respect of a decedent; and (15) Income from an interest in an estate or trust.”
3 later decisions quote this exact passage · from the dissent
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.