Blair v. Commissioner’s Empirical Analysis
1926
Citation profile
4
cited by 4 later decisions
October 1942
most recently cited
1 federal appellate ·
Relationships
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.
“⅜ * * "We can not as a matter of law say that the valuation of a share of stock must exclude such an asset [life insurance policy]. That the right of the beneficiary under a policy is an asset seems clear. In re Reed’s Estate, 243 N.Y. 199 ; 153 N.E. 47 . Whether at any given time it is worth its face or its surrender value or something between is a matter of fact requiring proof. * * *”
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.