Henry v. Commissioner’s Empirical Analysis
1944
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently April 2006
4 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 Blair v. Commissioner · Helvering v. Hallock · Ithaca Trust Co. v. United States · Hassett v. Welch · Freuler v. Helvering
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is designed by the foregoing provisions of the Internal Revenue Code that there shall be included in the gross estate all property of the decedent * * * the beneficial ownership of which was in the decedent at the time of his death, except real property situated outside the United States.”
1 later decision quote this exact passage“* * * by the probability that the corpus would be returned to her * * *.”
1 later decision quote this exact passage“the value at the time of his death of all property, real or personal.”
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.