Barritt v. Tomlinson’s Empirical Analysis

Citation profile

5 federal appellate ·

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

1. ““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 * * * “(f) (1) To the extent of any property (A) with respect to which the decedent has at the time of his death a power of appointment, * * *. “(2) For the purposes of this subsection the term ‘power of appointment’ means any power to appoint exercisable by the decedent either alone or in conjunction with any person, except (A) a power to appoint within a class which does not include any others than the spouse of the decedent, spouse of the creator of the power, * * (Emphasis supplied).”

   1 later decision quote this exact passage · from the majority
   e.g. 228 F. Supp. 137 - Ewing v. Rountree

2. “the right to use all or any part of the principal as she may see fit”

   1 later decision quote this exact passage · from the majority
   e.g. Estate of Vissering v. Commissioner