Higley v. Commissioner’s Empirical Analysis
69 F.2d 160 · 1934
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 8 later decisions (2 by the Supreme Court) — most recently May 2023
2 federal appellate ·
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
Relies on Miller v. Standard Nut Margarine Co. · United States v. Merriam · United States v. Updike
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.
“In a broad sense, and irrespective of this section, such a beneficiary might be regarded as a”
2 later decisions quote this exact passage · from the majority“under such an instrument. In short, one (the trustee) would always be regarded as a transferee and the other (the beneficiary) might be so regarded. * * * The result is that application of”
1 later decision quote this exact passage · from the majority“both in legal and every-day speech, yet it is obvious the use of the word”
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.