Howe v. United States’s Empirical Analysis
142 F.2d 310 · 1944
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 19 later decisions (2 by the Supreme Court) — most recently July 2003
9 federal appellate ·
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 United States v. Pelzer · Helvering v. Hutchings · Ryerson v. United States · Sensenbrenner v. Commissioner · Commissioner v. Glos
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“sole statutory distinction between present and future interests lies in the question of whether there is postponement of enjoyment of specific rights, powers or privileges which would be forthwith existent if the interest were present.”
2 later decisions quote this exact passage · from the majority“The gifts of a separate equal share of the corpus of the * * * trust to each of the two trustees in the event of their joint request that the trust be terminated was a gift upon a contingency which might never happen. * * * While a present power of disposition for one’s own benefit is the equivalent of ownership, * * * here the joint power was not for the joint benefit of the donees of the power. Its exercise could only 'operate for the benefit of each to the extent of one-half of the trust property and then only in the event that both agreed to unite in its exercise. In any case use and enjoyment of any part of the trust fund by either was postponed until such time as both joined in the exercise of the power. * * * [ 7 ]”
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.