Edson v. Commissioner’s Empirical Analysis

Citation profile

1 federal appellate ·

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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “For a determination of the question of the validity of a gift inter vivos certain definite and well recognized rules Rave been formulated. Presupposing parties legally competent to act there must be (1) a definite intention on the part of the donor to make an absolute gift; (2) delivery of the subject matter of the gift; and (8) acceptance by the donee. The rule has been stated by a few of the numerous authorities as follows: * * * Among the indispensable conditions of a valid gift are the intention of the donor to absolutely and irrevocably divest himself of the title, dominion, and control of the subject of the gift in praesenti at the very time he undertakes to make the gift; * * * (Allen-West Commission Co. v. Grumbles, 129 Fed. 287 .) * * * Gifts inter vivos of personal property, to be effective, must be accompanied by the delivery of the possession, the donor parting with all present and future dominion over it; the donor must be divested of, and the donee invested with, the right of property in the subject of the gift; it must be absolute, irrevocable, without any reference to its taking effect at some future time; and without such proof, clear and explicit, the gift fails. (Bowen v. Kutzner, 167 Fed. 281 .) But it is the intention of the alleged donor to give away his property, not the intention of the alleged donee, or his hope or belief, that conditions a valid gift. The clear and certain intention of the donor presently and forever to part with his property is indi”

   1 later decision quote this exact passage
   e.g. Hempstead v. Commissioner

2. ““If no issue and death occur to both father and mother first then at her (Mrs. Pratt’s) death, the securities to- remain in trust divided equally between her brother, Edward Gilroy Edson and her sister Ethel’s daughter— Miss Margaret Helen Williams. “In the event of her brother’s death, his share is to be held in trust for his children and their legal heirs. In the event of Miss Margaret Helen Williams’ death, her share to pass to her issue; if no issue, then to the children of Edward Gilroy Edson or their heirs. “It is to be understood that if at any time, by accident or sickness, the income to any particular one named above is not sufficient to meet absolute necessary expenses, with other income they may have, you are authorized to appropriate from time to time from the principal whatever amount is needed. The same is to apply to the children to meet the expense of their education. “Below is given a list of the securities going to make up the total of $100,000.00: “Yours very truly, “[Signed] J. A. Edson.””

   1 later decision quote this exact passage
   e.g. Edson v. Lucas