Burdick v. Commissioner’s Empirical Analysis
117 F.2d 972 · 1941
Citation profile
12 federal appellate · 2 district ·
How this case has been cited
Cited by 23 later decisions — most recently October 2002
12 federal appellate · 2 district ·
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 Ithaca Trust Co. v. United States · Helvering v. R. J. Reynolds Tobacco Co. · Young Men's Christian Ass'n of Columbus Ohio v. Davis · Taft v. Commissioner · Mississippi Valley 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When the bequest, though charitable, is at the time of death contingent and uncertain ever to take effect no deduction may be allowed. * * * Here the testator made the effectiveness of the bequests wholly dependent upon action to be taken by two persons under a power they were free to exercise or not. * * * It was, therefore, impossible to determine whether the bequests would by the terms of his will become a part of his residuary estate. This made their character too uncertain to make them deductible * * * . [ 117 F.2d at 974 .]”
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.