Helvering v. Tetzlaff’s Empirical Analysis
141 F.2d 8 · 1944
Citation profile
10 federal appellate · 1 district ·
How this case has been cited
Cited by 17 later decisions — most recently October 1966
10 federal appellate · 1 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 Knowlton v. Moore · Chase Nat Bank of City of New York v. United States · Tyler v. United States · Klein v. United States · Hill v. Commissioner of Internal Revenue
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Art. 17. Transfers conditioned upon survivorship. “The statutory phrase, ‘a transfer * * intended to take effect in possession or enjoyment at or after his death,’ includes a transfer by the decedent (other than a ■bona fide sale for an adequate and full consideration in money or money’s worth) whereby and to the extent that the beneficial title to the property (if the transfer was in trust), or the legal title thereto (if the transfer was otherwise than in trust), remained in the decedent at the time of his death and the passing thereof was subject to the condition precedent of his death. If the tax .applies, it does so without regard to the time of the transfer, whether before or after the enactment of the Revenue Act of 1916. “On the other hand, if, as a result of the transfer, there remained in the decedent at the time of his death no title or interest in the transferred property, then no part of the property is to be included in the gi’oss estate merely by reason of a provision in the instrument of transfer to the effect that the property was to revert to the decedent upon the predecease of some other person or persons or the happening of some other event.””
1 later decision quote this exact passage · from the majority“(d) Revocable Transfers.— (1) Tbansfers 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, revote, or terminate, or where any such power is relinquished in contemplation of decedent’s death;”
1 later decision quote this exact passage · from the majority“(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.”
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.