Burnet v. Whitcomb’s Empirical Analysis
65 F.2d 803 · 1933
Citation profile
7
cited by 7 later decisions
1
cited 1 times by the Supreme Court
September 1949
most recently cited
4 federal appellate ·
Appellate journey
Relationships
Relies on James Sackley Company v. United States · Kuhn v. Fairmont Coal Co. · Keith v. Johnson · Baltzell v. Mitchell · Whitcomb v. Blair
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.
“that part of the income of the estate or trust for its taxable year Which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary, whether distributed or not, ...”
1 later decision quote this exact passage · from the dissente.g. Freuler v. Helvering“income collected by a guardian of an infant to be held or distributed as the court may direct,”
1 later decision quote this exact passage · from the dissente.g. Freuler v. Helvering
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.