Reynolds v. Commissioner’s Empirical Analysis
1941
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 13 later decisions — most recently June 1971
5 federal appellate · 1 state decisions
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 · Hassett v. Welch · May v. Heiner · Helvering v. Le Gierse · United States v. Darby
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The final question is whether fees and expenses of a proceeding to account for another trust may be deducted either as a charge against the estate or as an expense of administration. On the former ground, they are precluded since the proceeding followed decedent’s death, and compliance with the requirement that the debt exist at the date of death consequently fails. And they must also be disallowed as an administration expense. Estate of Frederic E. Baldwin, 44 B. T. A. 900.”
1 later decision quote this exact passage“under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the * * * enjoyment of, or the right to the income from, the property.”
1 later decision quote this exact passage“right, either alone or in conjunction with any person to designate the persons who shall possess or enjoy the property or the income.”
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.