Newman v. Commissioner’s Empirical Analysis

Citation profile

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.

1. “(c) In the case of income received by estates of deceased persons during the period of administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year, which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so allowed as a deduction shall be included in computing the net income of the legatee, heir, or beneficiary;”

   1 later decision quote this exact passage · from the majority
   e.g. Estate of Felix J. Dreyfous v. Commissioner

2. “Art. 533. Usufruct defined. - Usufruct is the right of enjoying a thing, the property of which is vested in another, and to draw from the same all the profit, utility and advantages which it may produce provided it be without altering the substance of the thing.”

   1 later decision quote this exact passage
   e.g. Estate of Felix J. Dreyfous v. Commissioner

3. “except in cases where there are community debts,”

   1 later decision quote this exact passage · from the majority
   e.g. Estate of Henderson v. Commissioner