Roy v. Commissioner’s Empirical Analysis
1970
Citation profile
7
cited by 7 later decisions
September 1986
most recently cited
1 federal appellate ·
Relationships
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Sunshine Anthracite Coal Co. v. Adkins · Golsen v. Commissioner · Bingler v. Johnson · Robinette v. Helvering
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The value of a reversionary interest immediately before the death of the decedent shall be determined (without regard to the fact of the decedent’s death) by usual methods of valuation, including the use of tables of mortality and actuarial principles, under regulations prescribed by the Secretary or his delegate. * * *”
2 later decisions 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.