Commissioner v. Porter’s Empirical Analysis
92 F.2d 426 · 1937
Citation profile
5 federal appellate · 1 district · 4 state decisions
How this case has been cited
Cited by 19 later decisions — most recently December 2005
5 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 Porter v. Commissioner · United States v. Mitchell · Latty v. Commissioner · Carney v. Benz · Wade 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to prevent a man from diminishing his taxable estate by creating obligations not meant correspondingly to increase it, but intended as gifts or a means of distributing it after his death.”
1 later decision quote this exact passage · from the majority“reasonable expectation of reimbursement if he should be called upon to pay * * *.”
1 later decision quote this exact passage · from the majority“adequate and full consideration in money or money's worth”
1 later decision 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.