Maloy v. Commissioner’s Empirical Analysis
1941
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 33 later decisions (1 by the Supreme Court) — most recently March 1975 · most notably Reis v. Commissioner (1942), United States v. Benedict (1950)
6 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. Clifford · Freuler v. Helvering · New York Life Ins Co v. Edwards Edwards · Chandler v. Commissioner · Dunning 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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““If such power (the power to revoke) had been retained, it would have been of great importance. Its exercise could have nullified the trusts. No such power is expressly reserved, although had that intent existed it would have been a simple matter to retain it in definite and unmistakable language. We think no construction of this provision as including such right, when it was not explicitly reserved, could have been made without a disregard of the cardinal duty of the trustee to safeguard and conserve the corpora of these trusts in the interest of both the life tenant and the re-maindermen.” Id. at 1108.”
1 later decision quote this exact passagee.g. Brenneman v. Bennett“, on the form of the return calls for the inclusion there only of gross taxable income. That amount does not include that portion of capital gain which is not to be taken into account in computing taxable income, nor does it include nontaxable interest on Government securities. Section 275 (c) refers to the omission from gross income of an amount”
1 later decision quote this exact passage“as used in section 275 (c), supra , refers to the statutory gross income required to be reported on the return. The heading,”
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.