Johnson Trust v. Commissioner’s Empirical Analysis
1979
Citation profile
2
cited by 2 later decisions
January 1981
most recently cited
Relationships
Applies 26 U.S.C. § 302
Relies on United States v. Davis · Haft Trust v. Commissioner · Haft Trust v. Commissioner · Squier v. Commissioner · Wright v. United States
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Therefore, even though [the trust] waives the family attribution rules of section 318(a)(1) so that stock owned by [the beneficiary’s] mother is not considered attributable to [the beneficiary], it has not waived, and cannot, under section 302(c), waive the provisions of section 318(aX3XB)(i) attributing to it stock owned by its beneficiary * * * [ 71 T.C. at 952 .]”
1 later decision quote this exact passage
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.