Keating v. Mayer’s Empirical Analysis
1955
Citation profile
7
cited by 7 later decisions
August 1968
most recently cited
3 federal appellate · 2 district ·
Relationships
Relies on Rogers' Estate v. Helvering · Helvering v. Grinnell · Warren's Estate · Huddy's Estate · Hagen's Estate
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Powers of Appointment. — "(1) Property with respect to which decedent exercises a general power of appointment created on or before October 21, 1942. To the extent of any property with respect to which a general power of appointment created on or before October 21, 1942, is exercised by the decedent (1) by will or (2) 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 subsection (c) or (d); but the failure to exercise such a power or the complete release of such a power shall not be deemed an exercise thereof.”
1 later decision quote this exact passage · from the majoritye.g. Keating v. Mayer“Congress eliminated the requirement of passing and a judicial construction of the amended act which would require that an exercise be effective would nullify the effect of this deliberate legislative action.”
1 later decision quote this exact passage · from the majoritye.g. Keating v. Mayer“1. I leave all my property to my sons who shall survive me, their heirs and assigns forever.”
1 later decision quote this exact passage · from the majoritye.g. Keating v. Mayer
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.