Lueders v. Commissioner’s Empirical Analysis
1946
Citation profile
4
cited by 4 later decisions
May 1953
most recently cited
1 federal appellate ·
Relationships
Relies on Dickinson v. Payne · Royce v. Commissioner
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Furthermore, the circumstances strongly indicate that Frederick Lueders had some assurance in 1930 when he transferred all of his assets to a trust, that the decedent would not fail to provide him with some assets, in return, if necessary.”
1 later decision quote this exact passagee.g. In Re Lueders'estate“The creation of a trust by the decedent in 1931, made it feasible for the 1930 trust to be continued in existence.”
1 later decision quote this exact passagee.g. In Re Lueders'estate“* * * a realistic view indicates that the decedent was under a moral obligation * * *.”
1 later decision quote this exact passagee.g. In Re Lueders'estate
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.