Fahnestock v. Commissioner’s Empirical Analysis
1945
Citation profile
23
cited by 23 later decisions
July 1955
most recently cited
Relationships
Relies on Helvering v. Hallock · Klein v. United States · Fidelity-Philadelphia Trust Co. v. Rothensies · Frances Biddle Trust v. Commissioner · Walker 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the grantor had died on the next day after the creation of the trusts, this event would not have changed or affected in any way the devolution of the trust estates.”
1 later decision quote this exact passagee.g. Gillespie v. Comm'r
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.