Carney v. Benz’s Empirical Analysis
90 F.2d 747 · 1937
Citation profile
9 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 28 later decisions (2 by the Supreme Court) — most recently September 2013 · most notably Taft v. Commissioner (1938), Helvering v. Safe Deposit & Trust Co. (1938)
9 federal appellate · 1 district · 2 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.
Relationships
Applies 26 U.S.C. § 412 (§ 1013 of the Employee Retirement Income Security Act of 1974)
Relies on Porter v. Commissioner · United States v. Mitchell · Latty v. Commissioner · Commissioner of Internal Revenue v. Bryn Mawr Trust Co. · Glaser 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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The purpose of this section in the light of its legislative history [see United States v. Mitchell (C.C.A.) 74 F. (2d) 571] was to prevent deductions, under the guise of claims, of what were in reality gifts or testamentary distributions. * * ⅜ [Brackets in original.]”
2 later decisions quote this exact passage · from the majority“colorable family contracts and similar undertakings made as a cloak to cover gifts”
2 later decisions 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.