Jensen v. United States’s Empirical Analysis
511 F.2d 265 · 1975
Citation profile
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · Old Colony Trust Co. v. Commissioner · United States v. Kaiser · Eastern-Central Motor Carriers Ass'n 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“out of affection, respect, admiration, charity or like impulses.”
1 later decision quote this exact passage · from the majority“of an economic nature, * * * it is not a gift. And, conversely,”
1 later decision quote this exact passage · from the majority“the constraining force of any moral or legal duty,”
1 later decision 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.