Tilles v. Commissioner’s Empirical Analysis
1938
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently July 1985
1 federal appellate ·
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 Gregory v. Helvering · Douglas v. Willcuts · Charles McMicken v. Freeman G Carey · Kain v. Gibboney · Rickert Rice Mills, Inc. v. Fontenot
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The fact that * * * [the seller] may have given * * * [the purchasers] money with which the * * * [payments] were made does not defeat the sales so long as the gifts were free and unencumbered and the money belonged to * * * [the purchasers] to do with as they pleased.”
1 later decision quote this exact passage“* * * We do not think that it was the intention of Congress by the use of the language contained in the Revenue Act of 1021, and succeeding revénue acts, to allow the deduction from gross income of a charitable gift which was for the benefit of only one person. * * *”
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.