Brainard v. Commissioner’s Empirical Analysis
91 F.2d 880 · 1937
Citation profile
11 federal appellate · 1 district · 4 state decisions
How this case has been cited
Cited by 23 later decisions — most recently April 2011
11 federal appellate · 1 district · 4 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
Relies on Blair v. Commissioner · Shellabarger v. Commissioner · Tracy v. Commissioner · Siter v. Hall · Allen v. Chicago Pneumatic Tool Co.
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““With due deference to that court, however, we can not accept the ruling as an expression of the judgment of the state of Illinois as to the property rights of her citizens in the interpretation of the local laws. That court's jurisdiction is limited to Cook county and there are close to a hundred other circuit courts in Illinois of equal jurisdiction which are not bound by the rulings of the Cook county circuit court. For the interpretation of the laws of Illinois, we must look to the decisions of the Supreme and Appellate Courts of that state, for their rulings are binding upon all the inferior courts of Illinois. “It is no doubt true that the proferred decree is binding upon the parties to that suit, and it will not be appealed from, because all parties thereto are satisfied with it; but we think it can not be binding on the government, which was not a party, and which of course has no right of appeal.” Brainard v. Commissioner of Internal Revenue, supra, at pages 883-884.”
2 later decisions quote this exact passage · from the majority“*$$&$** “(b) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of tlie income of the estate or trust for its taxable year which, is to be distributed currently by the fiduciary to the beneficiaries, * * * but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether distributed to them or not. Any amount allowed as a deduction under this paragraph shall not be allowed as a deduction under subsection (c) of this section in the same or any succeeding taxable year; “(c) * * * in the. case of income which, in the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year, which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so allowed as a deduction shall be .included in computing the net income of the legatee, heir, or beneficiary.””
1 later decision quote this exact passage · from the majoritye.g. Channing v. Hassett
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.