Welch v. Terhune’s Empirical Analysis
126 F.2d 695 · 1942
Citation profile
23 federal appellate · 4 district · 1 state decisions
How this case has been cited
Cited by 35 later decisions — most recently October 1998 · most notably Commissioner of Internal Revenue v. Holmes' Estate (1946), Hurd v. Commissioner (1947)
23 federal appellate · 4 district · 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 Krueger v. United States · Helvering v. City Bank Farmers Trust Co. · Reinecke v. Smith · White v. Poor · Commissioner v. Chase Nat. Bank
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) [as amended by Sec. 18(a)(2)(H), Revenue Act of 1962, P.L. 87834, 76 Stat. 960 ], In general. — The value of the gross estate shall include the value of all property ****** (2) Powers created after October 21, 1942. To the extent of any property with respect to which the decedent has at the time of his death a general power of appointment created after October 21, 1942, or with respect to which the decedent has at any time exercised or released such a power of appointment by a disposition which is of such nature that if it were a transfer of property owned by the decedent, such property would be includible in the decedent’s gross estate under sections 2035 to 2038, inclusive. A disclaimer or renunciation of such a power of appointment shall not be deemed a release of such power. For purposes of this paragraph (2), the power of appointment shall be considered to exist on the date of the decedent’s death even though the exercise of the power is subject to a precedent giving of notice or even though the exercise of the power takes effect only on the expiration of a stated period after its exercise, whether or not on or before the date of the decedent’s death notice has been given or the power has been exercised. (b) Definitions. For purposes of subsection (a) (1) General power of appointment. The term “general power of appointment” means a power which is exercisable in favor of the decedent, his estate, his creditors, or the creditors of his estate; except that (A) A power t”
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.