Blair v. Wilson Syndicate Trust’s Empirical Analysis
39 F.2d 43 · 1930
Citation profile
19 federal appellate · 1 district ·
How this case has been cited
Cited by 25 later decisions — most recently September 1991 · most notably Richards v. Commissioner (1936), Washburn v. Commissioner (1931)
19 federal appellate · 1 district ·
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 Flint v. Stone Tracy Co. · Hecht v. Malley · United States v. Emery, Bird, Thayer Realty Co. · Zonne v. Minneapolis Syndicate · Hecht v. Malley
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A distinction is to be made between an agreement between individuals in the form of a trust and an Express trust created by an ancestor, although they may have some features in common. The controlling distinction is that one is a voluntary association of individuals for convenience and profit, the other a method of equitably distributing a legacy or donation. Congress has recognized this distinction, classing the former as associations, to be taxed as corporations, and at the same time providing for a separate and distinct method of taxing the income of estates and trusts created by will or deed, classing them together for that purpose.”
2 later decisions quote this exact passage · from the majority
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.