Knight v. Commissioner’s Empirical Analysis
1939
Citation profile
2
cited by 2 later decisions
January 1966
most recently cited
Relationships
Relies on Douglas v. Willcuts · Helvering v. Butterworth · Helvering v. Stokes · Helvering v. Blumenthal · 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) in the grantor, either alone or in conjunction with any person not having a ■substantial adverse interest in the disposition of such part of the corpus or the income therefrom, or (2) in any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom,”
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.