O'Brien v. Commissioner’s Empirical Analysis
1966
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 13 later decisions — most recently November 2016
1 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
Applies 26 U.S.C. § 170
Relies on Boyd v. Frost National Bank of S.A. · John Danz Charitable Trust v. Commissioner · Danz v. Commissioner · Waller v. Commissioner · Denver & R. G. W. R. Co. 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that it is highly improbable that the petitioners in their fiduciary capacity will ever perform an act which will defeat the charitable remainders they have created in the trust. All of the conditions and circumstances surrounding the transfers of property interests to the trust persuade us that the named charities, or other qualified ones, will eventually receive the beneficial enjoyment thereof. * * * [Id. at 596; emphasis added.]”
1 later decision quote this exact passage“dependent upon the performance of some act or the happening of a precedent event in order that it might become effective.”
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.