First Trust Co. v. Commonwealth Co.’s Empirical Analysis
98 F.2d 27 · 1938
Citation profile
3 federal appellate · 3 state decisions
How this case has been cited
Cited by 8 later decisions — most recently December 1986
3 federal appellate · 3 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 Eisner v. Macomber · Doyle v. Mitchell Bros. · New York Rapid Transit Corporation v. City of New York Brooklyn & Queens Transit Corporation · Tax Commissioner v. Putnam · McMillan v. Richards
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We conclude that the term `gross income' cannot be said to convey the same definite and inflexible significance under all circumstances and wherever used. Its meaning depends on the connection in which it is used and the result intended to be accomplished. Here we must ascribe that meaning which conforms the contract to the intent of the parties.”
3 later decisions quote this exact passage · from the majoritye.g. Grant v. Plummer · Grant v. Plummer“Substantial authority is set out to the effect that income means what is received from any business or investment of capital without reference to outgoing expenditures. It is also pointed out that other cases recognize that the word”
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.