Edwards v. Commissioner’s Empirical Analysis
1942
Citation profile
How this case has been cited
Cited by 8 later decisions — most recently March 2012
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 United States v. Pelzer · Guggenheim v. Rasquin · Helvering v. Hutchings · Ryerson v. United States · Fisher 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There was no provision for accumulations of any sort except as income may be collected, allocated, and distributed during the current year. As a practical matter it would be impossible to distribute each dollar of income as it is received. Taxes and other charges must be paid before net income can be determined. The important provision is that income must be paid within the year. See Elizabeth H. Fisher, 45 B.T.A. 958 . The trustee was not directed to accumulate income as in United States v. Pelzer, 312 U.S. 399 , but was compelled to distribute it annually. * * * [Edwards v. Commissioner, 46 B.T.A. at 820 .]”
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.