Colby v. Commissioner’s Empirical Analysis
1941
Citation profile
8
cited by 8 later decisions
April 1966
most recently cited
1 federal appellate ·
Relationships
Relies on Helvering v. Clifford · Helvering v. Horst · Lucas v. Earl · Old Colony Trust Co. v. Commissioner · Corliss v. Bowers
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The gift and the collection of the interest in the Horst case occurred in the same taxable year. The Supreme Court decided that, where both of those events occur in the same year, the interest is taxable in that year to the donor on a cash receipts basis.”
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.