Allen v. Trust Co.’s Empirical Analysis
149 F.2d 120 · 1945
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 11 later decisions (2 by the Supreme Court) — most recently July 1962
7 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.
Appellate journey
Relationships
Relies on Gregory v. Helvering · United States v. Wells · Reinecke v. Northern Trust Co. · Nichols v. Coolidge · 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(c) Transfers in contemplation of, or taking effect at death. To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, * *”
2 later decisions quote this exact passage · from the majority““It is settled that df anything essential to the full enjoyment of a gift or trust could not accrue to the donee until after the death of the donor, such a gift is testamentary in character. If it is testamentary in character, it is subject to the tax. In United States v. Wells, 283 U.S. 102 , 116, 51 S.Ct. 446 , 451, 75 L.Ed. 867 , the Court said: “ ‘The quality which brings the transfer within the statute is indicated by the context and manifest purpose. Transfers in contemplation of death are included within the same category, for the purpose of taxation, with transfers intended to take effect at or after the death of the transferor. The dominant purpose is to reach substitutes for testamentary dispositions and thus to prevent the evasion of the estate tax. Nichols v. Coolidge, 274 U.S. 531 , 542, 47 S.Ct. 710 , 71 L.Ed. 1184 , 52 A.L.R. 1081 ; Milliken v. United States (ante), 283 U.S. 15 , 51 S.Ct. 324 , 75 L.Ed. 809 * * * ’ ””
1 later decision quote this exact passage · from the majoritye.g. Scofield v. Bethea
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.