Laflin v. Commissioner’s Empirical Analysis
69 F.2d 460 · 1934
Citation profile
5 federal appellate · 7 state decisions
How this case has been cited
Cited by 13 later decisions — most recently March 1972
5 federal appellate · 7 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
Relies on Freuler v. Helvering · Federal Trade Commission v. Algoma Lumber Co. · United States v. Bostwick · New York Life Ins. v. Gist · Rendahl v. Hall
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We find nothing in the trust instrument itself which would authorize the fife tenant to set up such a reserve. There is the general authority to pay ‘all taxes and special assessments and all water rates and all other public charges of every kind and description whatsoever on all of the property belonging to the trust estate, and also all cost of insurance and all necessary and proper costs, charges and expenses of any and every kind and description whatsoever connected with or growing out of the management of the trust estate or the exercise of any of the powers conferred by this my Will on my said Trustee.5 “But in our judgment this does not even suggest any duty or right to set apart a sinking fund to provide for depreciation.””
1 later decision quote this exact passage · from the majority““It is a rule of general application that the beneficiary of a trust entitled thereunder to receive the income from such property may not be required to suffer a deduction from such income for the creation of a sinking fund to provide for depreciation and obsolescence, unless, indeed, the trust instrument or the law of the state makes provision therefor.””
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.