Barton v. Commissioner’s Empirical Analysis

Citation profile

1 federal appellate · 1 district · 1 state decisions

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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(a) That the tax imposed by sections 210 and 211 shall apply to the income oí estates or of any kind of property held in trust, including— (1) Income received by estates of deceased persons during the period of administration or settlement of the estate; (2) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests; (3) Income held for future distribution under the terms of the will or trust; and (4) Income which is to be distributed to the beneficiaries periodically, whether or not at regular intervals, and the income collected by a guardian of an infant to be held or distributed as the court may direct.”

   2 later decisions quote this exact passage
   e.g. Craig v. Commissioner · Craig v. Commissioner

2. “It is also quite clear that the imposing clause contained in subdivision (a) provides that the tax shall be paid by the fiduciary unless otherwise provided. From the general imposing clause the statute turns to the specific classifications that are to be included within subdivision (a).”

   1 later decision quote this exact passage
   e.g. Brown v. Commissioner

3. ““Where trustee may in his discretion distribute income or accumulate it, the income is taxed to the trustee, irrespective of the exercise of his discretion.””

   1 later decision quote this exact passage
   e.g. Crocker v. Nichols