Johnston v. Commissioner’s Empirical Analysis
1940
Citation profile
4
cited by 4 later decisions
November 1948
most recently cited
Relationships
Relies on Freuler v. Helvering · Douglas v. Willcuts · Chandler v. Commissioner · Black v. Commissioner · Boeing v. Commission
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The limitation on the right of the trustee to invade corpus for the . wife, we think, effectively restricts her use of the income to support and maintenance.”
2 later decisions quote this exact passage“* * * for and during her life, but if in the opinion ot the Trustee said income be insufficient for her maintenance and support in the manner in which she has been accustomed to living, then said Trustee is hereby authorized and directed to pay over to her such part or parts of the corpus as it in the exercise of a liberal discretion towards her deems necessary for such purposes.”
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.