Riker v. Commissioner’s Empirical Analysis
42 F.2d 150 · 1930
Citation profile
8
cited by 8 later decisions
April 1949
most recently cited
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 960
Relies on Brewster v. Gage · Irwin v. Gavit · Taft v. Bowers · Heiner v. Beatty
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 162. Net income “The net. income of the estate or trust shall be computed in the same manner and on the same basis as in the ease of an individual, except that— “(c) In the case of income received by estates of deceased persons during the period of administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year, which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so allowed as a deduction shall be included in computing the net income of the legatee, heir, or beneficiary.””
2 later decisions quote this exact passage“, as found in § 161 (a) (2) and in § 162(b), 26 U.S.C.A. §§ 161 (a) (2), 162(b) would seem to have reference to income which is to be distributed to the beneficiary during the current tax year. Conversely, the phrase”
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.