Chickering v. Commissioner’s Empirical Analysis
118 F.2d 254 · 1941
Citation profile
12 federal appellate · 2 district · 3 state decisions
How this case has been cited
Cited by 27 later decisions — most recently February 2017 · most notably Commissioner of Internal Revenue v. Holmes' Estate (1946), Hurd v. Commissioner (1947)
12 federal appellate · 2 district · 3 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 United States v. Wells · Tyler v. United States · Krueger v. United States · Porter v. Commissioner · Helvering v. City Bank Farmers Trust Co.
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The value of the gross estate of the decedent shall he determined hy including the value at the time of his death of all property, real or personal, tangible or Intangible, wherever altuated, except real property situated outside of the United States— <a) Decedent's Interest. — To the extent of the interest therein of the decedent at the time of his death; [[Image here]] (d) Revocable Transfers— (1) Transfers after June 22, 1936. — 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, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any other person (without regard to when or from, what source the decedent acquired such power), to alter, amend, revoke, or terminate, or where any such power is relinquished in contemplation of decedent’s death; (2) Transfers on or prior to June 22, 1936. — To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in con”
1 later decision quote this exact passage · from the majority“[T]he estate tax is not “in a strict sense a tax upon a ‘transfer’ of the property by the death of the decedent. It is an excise tax upon the happening of an event, namely, death, where the death brings about certain described changes in legal relationships affecting property.””
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.