Swayne v. Commissioner’s Empirical Analysis
1964
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently January 2012
4 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
Applies 26 U.S.C. § 2053
Relies on Commissioner of Internal Revenue v. State Sternberger · Corbin v. Townshend · Estate of Sternberger v. Commissioner · Commissioner v. Estate of Sternberger · State Ex Rel. Htfd-Conn. v. United States Fid. Gua.
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“as are allowable by the laws of the jurisdiction * * * under which the estate is being administered,”
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.