Rubinstein v. Commissioner’s Empirical Analysis
1940
Citation profile
14
cited by 14 later decisions
1
states following
April 1950
most recently cited
2 federal appellate · 1 state decisions
Relationships
Relies on Knox v. Commissioner · Rheinstrom v. Commissioner · United States Fidelity & Guaranty Co. v. Commissioner · Cox v. Commissioner · Hutchings 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if if * >!< * * * (b) Gifts Less Than $6,000. — In the case of gifts (otter than of future interests in property) made to any person by the donor during the calendar year, the first $6,000 of such gifts to such person shall not, for the purposes of subsection (a), be included in the total amount of gifts made during such year.”
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.