Altmaier v. Commissioner’s Empirical Analysis

Citation profile

20 federal appellate · 1 district ·

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

1. ““§ 2036. Transfers with retained life estate (a) General rule.—The value of the gross estate shall include the value of all property 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, 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—• (1) the possession or enjoyment of, or the right to the income from, the property, or (2) tiie right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom. (b) Limitations on application of general rule.—This section shall not apply to a transfer made before March 4, 1931; nor to a transfer made after March 3, 1931, and before June 7, 1932, unless the property transferred would have been includible in the decedent’s gross estate by reason of the amendatory language of the joint resolution of March 3, 1931 ( 46 Stat. 1516 ).””

   3 later decisions quote this exact passage · from the majority
   e.g. Commissioner v. Talbott · Commissioner of Internal Revenue v. Estate of Eleanor Buchanan Talbott, Deceased, Bryan Carver

2. “(1) in the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, or “(2) in any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, then the income of such part of the trust shall be included in computing the net income of the grantor. “§ 167. Income for Benefit of Grantor “(a) Where any part of the income of a trust— “(1) is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, held or accumulated for future distribution to the grantor; or .“(2) may, in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, be dis tributed to the grantor; or * * * then such part of the income of the trust shall be included in computing the net income of the grantor.””

   2 later decisions quote this exact passage · from the majority
   e.g. Graff v. Commissioner · Graff v. Commissioner of Internal Revenue

3. “Where any part of the income . . . may . . . be distributed to the grantor . . . then such part . . . shall be included in computing the net income of the grantor.”

   1 later decision quote this exact passage · from the majority
   e.g. Helvering v. Stuart