Marshall v. Commissioner’s Empirical Analysis
57 F.2d 633 · 1932
Citation profile
21 federal appellate · 3 state decisions
How this case has been cited
Cited by 41 later decisions — most recently November 2020 · most notably Hoefle v. Commissioner (1940), Lawton v. Commissioner (1947)
21 federal appellate · 3 state decisions
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 Burnet v. Leininger · Basket v. Hassell · Tracy v. Commissioner · Edson v. Lucas · Reed v. Roberts
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““There must be a donor competent to make the gift, a clear and unmistakable intention on his part to make it, a donee capable of taking the gift, a conveyance, assignment, or transfer sufficient to vest the legal title in the donee, without power of revocation at the will of the donor, and a relinquishment of dominion and control of the subject matter of the gift by delivery to the donee.””
1 later decision quote this exact passage · from the majoritye.g. Hardymon v. Glenn““There was nothing unlawful, or even mildly unethical, in the motive of petitioner, to avoid some portion of the burden of taxation. There is nothing illegal in a gift of shares of stock by a husband to his wife.””
1 later decision quote this exact passage · from the majoritye.g. Hardymon v. Glenn
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.