Todd v. Commissioner’s Empirical Analysis
1971
Citation profile
7 federal appellate · 3 state decisions
How this case has been cited
Cited by 48 later decisions — most recently April 2017 · most notably Estate of Smith v. Commissioner (1972), Estate of Mary F. Colton Park, Detroit Bank and Trust Company, Administrator With Will Annexed v. Commissioner of Internal Revenue (1973)
7 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 United States v. Stapf · Kelly v. Womack · State v. Rubion · Huntington v. Commissioner · Rowland v. Moore
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 48 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) The trustees shall in convenient periodic installments not less frequently than annually pay so much of the net income of this trust to my wife, Jane Jarvis Todd, so long as she shall live, as in their conclusive discretion should be so expended to accomplish the purpose of this trust. [ 57 T.C. at 290 .]”
1 later decision quote this exact passage“as are allowable by the laws of the jurisdiction * * * under which the estate is being administered,”
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.