Kroger v. Commissioner’s Empirical Analysis
145 F.2d 901 · 1944
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently November 1994 · most notably The Cleveland Trust Company and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased v. United States of America, the Cleveland Trust Company and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased, Plaintiffs-Cross v. United States of America, Defendant-Cross (1970), Gillette's Estate v. Commissioner (1950)
17 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 Dobson v. Commissioner · Helvering v. Hallock · United States v. Wells · Wickwire v. Reinecke · Milliken v. United States
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In making the gifts of a million dollars to each of his children, the decedent was clearly motivated by a desire to confer these benefits on them during his lifetime. In marked contrast, his children and grandchildren could receive no benefit during his lifetime from the properties transferred in trusts, for he reserved to himself, for life, the income from the trust estate.”
1 later decision quote this exact passage · from the majority“A transfer may be 'in contemplation of death' within the meaning of the statute even though not induced by a fear of imminent death.”
1 later decision quote this exact passage · from the majority“upon the instructions or consent in writing of the donor during his life.”
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.