Van Meter v. Commissioner’s Empirical Analysis
61 F.2d 817 · 1932
Citation profile
17 federal appellate · 2 district ·
How this case has been cited
Cited by 23 later decisions (2 by the Supreme Court) — most recently July 1971
17 federal appellate · 2 district ·
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
Applies 26 U.S.C. § 951
Relies on Lucas v. Earl · Old Colony Trust Co. v. Commissioner · Corliss v. Bowers · Poe v. Seaborn · Reinecke v. Northern Trust Co.
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““If there exists á legal relationship of the earner to others which results in the earnings (in whole or in part) being for the benefit of others than the actual earner, the statutes do not attempt to tax the earner for such income as he was not earning in his own right * * [ 61 F.2d 819 .]”
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.