Marshall v. Commissioner’s Empirical Analysis
1951
Citation profile
1 federal appellate ·
Relationships
Relies on Spiegel's Estate v. Commissioner of Internal Revenue · Spiegel's Estate v. Commissioner of Internal Revenue · Romanski Estate · Lloyd's Estate v. Commissioner · Houghton v. Commissioner
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“§ 811. Gross estate "The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, * * * — * * * * * * "(c) Transfers in contemplation of, or taking effect at death. "(1) General rule. 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 — * * * * * * "(C) intended to take effect in possession or enjoyment at or after his death. "(2) Transfers taking effect at death — transfers prior to October 8, 1949. An interest in property of which the decedent made a transfer, on or before October 7, 1949, intended to take effect in possession or enjoyment at or after his death shall not be included in his gross estate under paragraph (1) (C) of this subsection unless the decedent has retained a reversionary interest in the property, arising by the express terms of the instrument of transfer and not by operation of law, and the value of such reversionary interest immediately before the death of the decedent exceeds 5 per centum of the value of such property. * * *.”
1 later decision quote this exact passage“The indications are that the decedent was not thinking of himself or intending to provide that a part of the trust property was to revert to him and was not to pass to others save upon the condition that he predeceased his wife * * * It seems unlikely that he had it in mind.”
1 later decision quote this exact passage“(1) General rule. 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 — * * * * * *”
1 later decision quote this exact passage
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.