Savage v. Commissioner’s Empirical Analysis
1944
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently March 1988
2 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 Helvering v. Clifford · Helvering v. Stuart · Reinecke v. Smith · Katz v. Commissioner · Estate of Lasker 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“To hold that such a remote possibility of receiving benefit constitutes a ‘substantial adverse interest’ would do violence to the meaning of the word ‘substantial’ and to the intent of Congress, when, in enacting the Revenue Act of 1932, it added the requirement that the so-called adverse party must be more than a mere beneficiary ‘having a very minor interest’ and that the interest must be substantial.”
2 later decisions 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.