Keinath v. Commissioner’s Empirical Analysis
1973
Citation profile
21 federal appellate · 1 district · 5 state decisions
How this case has been cited
Cited by 42 later decisions (1 by the Supreme Court) — most recently August 1996 · most notably Jewett v. Commissioner (1982), Williams v. Ely (1996)
21 federal appellate · 1 district · 5 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. § 2501 · 26 U.S.C. § 2511 · 26 U.S.C. § 2513 · 26 U.S.C. § 7805
Relies on Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · Burnet v. Harmel · Corliss v. Bowers · Sanford's Estate v. Commissioner of Internal Revenue · Burnet v. Guggenheim
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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“knowledge of the existence of the transfer”
7 later decisions quote this exact passage · from the majority“shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible * * *.”
5 later decisions quote this exact passage · from the majority“if the refusal is made within a reasonable time after knowledge of the existence of the transfer.”
4 later decisions quote this exact passage · from the majority
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.