Willcuts v. Douglas’s Empirical Analysis
73 F.2d 130 · 1934
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 9 later decisions (1 by the Supreme Court) — most recently February 1967
5 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.
Appellate journey
Relationships
Relies on Lucas v. Earl · Old Colony Trust Co. v. Commissioner · Burnet v. Wells · Burnet v. Leininger · United States v. Boston & Maine Railroad
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.
““One contention of the Commissioner is that the entire income from this trust is taxable- to the creator thereof because, under its terms, the trust estate is to revert to the creator after it has- served the purpose of its creation and also the creator is entitled to the surplus annual income of the trust above the required payments to the wife. We do not see why either or both of these provisions should, of themselves, have such result; however, they may bear upon the main contention in this appeal, hereafter to be examined. “The bald fact that, after an irrevocable trust has served its purpose, the trust estate is to revert to the creator, does not without more, make the income during the trust period that of the creator for tax or any purposes. The statute is aimed at taxation of income.””
1 later decision quote this exact passage · from the majority“in lieu of all other alimony or interest in the property or estate of the defendant.”
1 later decision quote this exact passage · from the majoritye.g. Douglas v. Willcuts
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.