Commissioner v. Beebe’s Empirical Analysis
67 F.2d 662 · 1933
Citation profile
5 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 8 later decisions — most recently April 1994
5 federal appellate · 1 district · 1 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
Applies 26 U.S.C. § 2703 · 26 U.S.C. § 955
Relies on Duggan v. Bay State Street Railway Co. · Maillard v. Lawrence · United States v. Temple · Crocker v. Whitney · Leach v. Nichols
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““For the purpose of this subsection, estate, inheritance, legacy, and succession taxes accrue on the due date thereof, except as otherwise provided by the law of the jurisdiction imposing such taxes, and shall be allowed as a deduction only to the estate.””
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.