Phipps v. Commissioner’s Empirical Analysis
1941
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently October 2000
3 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on United States v. New River Collieries Co. · Adams Exp Co v. Ohio State Auditor · Safe Deposit & Trust Co. v. Commissioner · McKitterick v. Commissioner · Newberry 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the gift is made in property, the value thereof at the date of the gift shall be considered the amount of the gift.”
1 later decision quote this exact passage“upon the transfer during such cleandar year by any individual * * * of property by gift”
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.