Faulkner v. Commissioner’s Empirical Analysis

Citation profile

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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “In computing net gifts for any calendar year there shall be allowed as deductions: (a) Residents. — In the case of a citizen or resident— [[Image here]] (2) Charitable, etc., Gifts. — The amount of all gifts made during such year to or for the use of— * * * * * * * (B) a corporation, or trust, or community chest, fund or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals; no part of the net earnings of which inures to the benefit of any private shareholder or individual; * * * * * * *”

   1 later decision quote this exact passage
   e.g. Gloss (Glos) v. Commissioner

2. “Nor is the fact that, by common law and generally by statute, a child en ventre sa mere is deemed to be in esse for the purpose of inheritance for its own benefit persuasive here. The credit here claimed is not for the benefit of the child but of the parents.”

   1 later decision quote this exact passage
   e.g. Cassman v. United States

3. “present interest where the donee acquires immediately the entire beneficial interest in the subject matter of the gift.”

   1 later decision quote this exact passage
   e.g. Frank v. Commissioner