Grinnell v. Commissioner’s Empirical Analysis
70 F.2d 705 · 1934
Citation profile
6 federal appellate · 1 state decisions
How this case has been cited
Cited by 9 later decisions (1 by the Supreme Court) — most recently June 1985
6 federal appellate · 1 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 1092
Relies on Crooks v. Harrelson · Chase Nat Bank of City of New York v. United States · Tyler v. United States · In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Lansing · St. John v. Benedict
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Such reasoning would require the imposition of a tax under the act even though Annie Stone [the donee of the power] had died intestate, though the statute furnishes no warrant for taxation under such circumstances.””
1 later decision quote this exact passage · from the majority“rest, residue and remainder of my estate”
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.