Blyler v. Commissioner’s Empirical Analysis
1977
Citation profile
Relationships
Relies on Corliss v. Bowers · Ross v. Commissioner · Loose v. United States · North Adams National Bank v. Curtiss · E. N. Funkhouser and Estate of Nellie S. Funkhouser, Deceased, E. N. Funkhouser v. Commissioner of Internal Revenue
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.
“* * * And it is this latter consideration that is crucial in respect of the application of the doctrine of constructive receipt. We have no alternative but to conclude that since petitioner's share of the funds in the trust bank account was not”
1 later decision quote this exact passage“[j]ustified or not, the recalcitrance of [the trustee] represented a substantial limitation upon petitioner's access to the funds in the trust bank account.”
1 later decision quote this exact passage“to him during 1971, he has failed to satisfy the section 402(a)(2) requirement that the distribution of his entire interest in the trust be made”
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.