Budlong v. Commissioner’s Empirical Analysis
1946
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently October 1983 · most notably Hurd v. Commissioner (1947), Industrial Trust Co. v. Commissioner (1947)
3 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 Hassett v. Welch · Carrier v. . Carrier · Bradley v. Commissioner · Nettleton v. Commissioner · Curie 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Clearly, the decedent did not have free rein to expend the corpus or to give it to whom he chose. In our opinion, the discretionary power to use corpus for the benefit of one not the grantor, in case of sickness or other emergency, may not be distorted into a device to alter, amend, or revoke.”
1 later decision quote this exact passage“That was a right to shift economic benefits and enjoyment from one person to another, which is, we think, contemplated by the phrase 'to designate the persons who shall possess or enjoy * * * the income' from the property. * * * the express provisions of section 811 (c) are met.”
1 later decision quote this exact passage“the trust corpus has been held taxable to the estate of the deceased grantor on the theory that he had an enforceable right to the corpus if need therefor should arise. On the other hand, where the trust instrument provided for invasion for the benefit of the grantor , yet no”
1 later decision quote this exact passagee.g. Frew 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.