Affelder v. Commissioner’s Empirical Analysis
1946
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently June 1973
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 City of Vero Beach v. Rittenoure Investment Co. · Raymond v. Commissioner · Du Pont v. Commissioner · Jackman v. Commissioner · Colby v. Commissioner
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(2) Gifts After 1938 and Prior to 1943. - In the case of gifts (other than gifts in trust or of future interests in property) made to any person by the donor during the calendar year 1939 and subsequent calendar years prior to 1943, the first $4,000 of such gifts to such person shall not, for the purpose of subsection (a), be included in the total amount of gifts made during such year.”
1 later decision quote this exact passagee.g. Vose v. Commissioner
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.