Ward v. Commissioner’s Empirical Analysis
1939
Citation profile
15
cited by 15 later decisions
January 1970
most recently cited
2 federal appellate ·
Relationships
Relies on Dunning v. Commissioner · Rands v. Commissioner · Boeing v. Commission · Rovensky v. Commissioner · Wollman 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The power of tlie petitioner to direct investments and sales of trust corpus was not a power to nullify a trust otherwise valid. Any exercise of such power to the detriment of the beneficiaries would he subject to restraint by a court of equity. A similar power in Benry A. B. Dunning, 36 B. T. A. 1222, was held not to require a disregard of the completed transfer to the trust and to tax the grantor on the trust income. We reach the same conclusion here.”
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.