Cox v. Commissioner’s Empirical Analysis
1938
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently October 1964
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 Anderson v. Wilson · Knox v. Commissioner · Wells v. Commissioner · Rheinstrom v. Commissioner · Deeds 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Section 503 . The Committee is also proposing an amendment by which the exclusion would not apply to gifts in trust. The Board of Tax Appeals, and several Federal courts have held, with respect to gifts in trust, that the trust entities were the donees and on that account the gifts were of present and not of future interests. The statute, as thus construed, affords ready means of tax avoidance, since a donee may create any number of trusts in the same year in favor of the same beneficiaries with, a $5,000 exclusion applying to each trust, whereas the gifts, if made othenvise than in trust, would in no ease he subject to more than a single exclusion of $5,000.” (Italics ours.) (See, however, Helvering v. Hutchings, 312 U. S. 393, 397 , decided in 1941 after $ 504(6) was amended.)”
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.