Cain v. Commissioner’s Empirical Analysis
1941
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently August 1966
2 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 Helvering v. Hallock · Chase Nat Bank of City of New York v. United States · Klein v. United States · Helvering v. St. Louis Union Trust Co. · Becker v. St. Louis Union Trust Co.
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“******* (g) To tlie extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.”
1 later decision quote this exact passage“Art. 27. Insurance receivable by other beneficiaries . -- The amount in excess of $ 40,000 of the aggregate proceeds of all insurance on the decedent's life not receivable by or for the benefit of his estate must be included in his gross estate as follows: * * * *”
1 later decision quote this exact passage“the rights of the beneficiaries to receive the proceeds are conditioned upon the beneficiaries surviving the decedent.”
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.