Pratt v. Commissioner’s Empirical Analysis
1945
Citation profile
5
cited by 5 later decisions
February 1947
most recently cited
Relationships
Relies on Helvering v. Hallock · Blodgett v. Holden · May v. Heiner · Untermyer v. Anderson · Helvering v. Helmholz
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“intended to take effect in possession or enjoyment at or after his death,”
2 later decisions quote this exact passage · from the dissent
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.