Lehman v. Commissioner’s Empirical Analysis
109 F.2d 99 · 1940
Citation profile
53 federal appellate · 2 district · 10 state decisions
How this case has been cited
Cited by 131 later decisions (1 by the Supreme Court) — most recently August 2001 · most notably Orvis v. Higgins (1950), United States v. Estate of Grace (1969)
53 federal appellate · 2 district · 10 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. § 411 (§ 1012 of the Employee Retirement Income Security Act of 1974)
Relies on Reinecke v. Northern Trust Co. · Hassett v. Welch · In Re the Transfer Tax Upon the Estate of Orvis · In Re Perry
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 131 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'the fact that the trusts are reciprocated or 'crossed' is a trifle, quite lacking in practical or legal significance.'”
19 later decisions quote this exact passage · from the majority““The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated, except real property situated outside of the United States— ***** * “(c) [as amended by See. 7(a), Act of October 25, 1949, e. 720, 63 Stat. 891 ] Transfers in contemplation of, or taking effect, at death “(1) General rule. To the extent of any interest therein of which the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money’s worth), by trust or otherwise — ■ “(A) in contemplation of his death; * * * V $ “(C) intended to take effect in possession or enjoyment at or after his death. Sis * s:< * sjs sjs “(2) Transfers taking effect at death —transfers prior to October 8, 1949. An interest in property of which the decedent made a transfer, on or before October 7, 1949, intended to take effect in possession or enjoyment at or after his death shall not be included in his gross estate under paragraph (1) (C) of this subsection unless the decedent has retained a reversionary interest in the property, arising by the express terms of the instrument of transfer and not by operation of law, and the value of such reversionary interest immediately before the death of the decedent exceeds 5 per centum of the value of such property. For the purposes of this paragraph, the term ‘reversionary interest’ includes a possi”
4 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.