Beveridge v. Commissioner’s Empirical Analysis
1948
Citation profile
1 state decisions
How this case has been cited
Cited by 14 later decisions — most recently December 2015
1 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 Commissioner v. Wemyss · Merrill v. Fahs · Jones v. Commissioner · Converse v. Commissioner · Mitchell 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The transfer made is analogous for tax purposes to those of spouses who agree upon a property settlement prior to divorce in order to satisfy existing claims of one against the other. Transfers pursuant to such agreements are not gifts and are not subject to gift tax, Commissioner v. Converse (C.C.A., 2d Cir.), 163 Fed. (2d) 131 ; Lasker v. Commissioner (C.C.A., 7th Cir.), 138 Fed. (2d) 989 ; Matthew Lahti, 6 T.C. 7 ; Herbert Jones, 1 T.C. 1207 ; dismissed, C.C.A., 7th Cir. The release from unliquidated claims, moreover, has a recognizable value in money or money's worth, * * * Commissioner v. Mesta, (C.C.A., 3d Cir.), 123 Fed. (2d) 986 * * *.”
1 later decision quote this exact passage“not actuated by love and affection or other motives which normally prompt the making of a gift.”
1 later decision quote this exact passage“to secure the release of unproven claims which had no ascertainable value.”
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.