Sweet 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(a) Application op Tax. — The taxes imposed by this chapter upon individuals shall apply to the Income of estates or of any hind of property hel3 in trust, including— [[Image here]] (2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and Income collected by a guardian of an infant which is to be held or distributed as the court may direct; [[Image here]] SEC. 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 case of an individual, except that!— [[Image here]] (b) 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 to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian of an Infant which is to be held or distributed as the court may direct, but the amount so allowed as a deduction shall be Included in computing the net income of the beneficiaries whether distributed to them or not. Any amount allowed as a deduction under this paragraph shall not be allowed as a deduction under subsection (c) of this section in the same or any succeeding taxable year; [[Image here]] [Note : The amendments to section 162 (b) of the Internal Revenue Code made by section 111 (b) and section 111 (e) of the Revenue Act of 1942 are immaterial to the Issues here presented.]”

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