Griswold v. Commissioner’s Empirical Analysis
1985
Citation profile
4
cited by 4 later decisions
February 2015
most recently cited
3 federal appellate ·
Relationships
Relies on Orzechowski v. Commissioner of Internal Revenue · Orzechowski 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Effect of borrowing on annuity contract. If during any taxable year the owner of an individual retirement annuity borrows any money under or by use of such contract, the contract ceases to be an individual retirement annuity as of the first day of such taxable year. Such owner shall include in gross income for such year an amount equal to the fair market value of such contract as of such first day.”
3 later decisions quote this exact passage“). 13 Congress foreshadowed the enactment of section 72(p)(1)(A) by passing two provisions which provide for the taxation of certain loan proceeds. For instance, 26 U.S.C. Sec. 408(e)(3), 3 which was enacted as part of the Employee Retirement Income Security Act of 1974 (”
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.