Smails v. O'Malley’s Empirical Analysis
127 F.2d 410 · 1942
Citation profile
26 federal appellate · 2 district ·
How this case has been cited
Cited by 33 later decisions — most recently April 1979 · most notably Hanson v. Ford Motor Co. (1960), Coca Cola Bottling Co. of Black Hills v. Hubbard (1953)
26 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 Gunning v. Cooley · United States v. Wells · Wickwire v. Reinecke · Palmer v. Commissioner · Southern Pac Co v. Pool
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Sec. 302 [as amended by Section 404 of the Revenue Act of 1934, c. 277, 48 Stat. 680 ]. The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated, except real property situated outside of the United States * * * “(c) [as amended by the Act of March 3, 1931, c. 454, 46 Stat. 1512 , and by Section 803(a) of the Revenue Act of 1932, c. 209, 47 Stat. 279 ], To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, 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) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in ease of a bona fide sale for an adequate and full consideration in money or money’s worth. Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown 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.