Meyer's Estate v. Commissioner’s Empirical Analysis
110 F.2d 367 · 1940
Citation profile
14 federal appellate · 1 state decisions
How this case has been cited
Cited by 26 later decisions (3 by the Supreme Court) — most recently June 1996 · most notably Harris v. Commissioner (1950), Commissioner v. Maresi (1946)
14 federal appellate · 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 New Colonial Ice Co. v. Helvering · White v. United States · Taft v. Commissioner · Porter v. Commissioner · Empire Trust Co. v. Commissioner of Internal Revenue
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) General bulb. — 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— * * • » * * * • (B) under which he has retained for his life or for any period .not. ascertainable without reference to his death or for any period which does’ not in fact end before his death (i) the possession or. enjoyment of, or the right to the income from, the property, or (ii) the right, either alone or in conjunction with any person, to designate the persons who Bhall possess or enjoy the property .or the income therefrom;. • * *”
2 later decisions quote this exact passage · from the majority“For the purposes of this subchapter, a relinquishment or promiseá relinquishment of dower, curtesy, * * * or of other marital rights in the. decedent’s property or estate, shall not be considered to any extent á consideration “in money or money’s worth.””
2 later decisions quote this exact passage · from the majority“a 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.