Cardeza v. Commissioner’s Empirical Analysis
1945
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently December 1988
3 federal appellate ·
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 Helvering v. Hallock · Helvering v. Stuart · May v. Heiner · Porter v. Commissioner · Humes v. United States
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“`such an amount as has actually been paid'”
3 later decisions quote this exact passage““The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or pez-sonal, tangible or intangible, wherever situated, except real property situated outside of the United States— ' “(a) Decedent’s Interest. — To the extent of’ the interest therein of the decedent at the time of his death; “(f) Property Passing Under General Power of Appointment. — To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will, or * * * ””
1 later decision quote this exact passage“It is not denied that the fees in question have been paid, nor does the respondent advance any reason why the regulations here should not be followed.”
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.