Hurd v. Commissioner’s Empirical Analysis
160 F.2d 610 · 1947
Citation profile
22 federal appellate · 2 district ·
How this case has been cited
Cited by 50 later decisions — most recently November 2001 · most notably Strite v. McGinnes (1964), Old Colony Trust Company, of the Estate of John H. Cunningham v. United States (1970)
22 federal appellate · 2 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 Helvering v. Hallock · Commissioner of Internal Revenue v. Holmes' Estate · City Bank Farmers Trust Co. v. McGowan · Welch v. Terhune · Superior Court of California v. Caminetti
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 50 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The statute is not concerned with the manner in which the power is exercised, but rather with the existence of the power. The decedent may have been limited in his method by his incapacity, but it is not open to question that the power existed in his behalf, either by the trust instrument itself, or by the general law of Massachusetts; 'and he could have been removed. [ 160 F. 2d at 613 .] [Emphasis in original.]”
3 later decisions quote this exact passage · from the majority“The word 'circumstances,' as used in the trust instrument, is as wide as the world and to say that it imposes a legal limitation * * * is to stretch it far beyond good sense.”
2 later decisions quote this exact passage · from the majority“It is true that in tbe opinion of Ms physician the decedent was not capable of making normal decisions respecting property rights at the time of his death or at any time after the fall of 1939. But, decedent was never removed from Ms trusteeship nor was he ever adjudged mentally incompetent. The design of the revenue act is to include in the estate of a decedent property theretofore disposed of by him but over which he retained a power, such as is here present, at the time of Ms death. While the matter is one of first impression, we should think that some definitive action might well be necessary to terminate the retained power of the decedent before the purpose of the statute can be defeated. It is not unusual that during a protracted illness one might be incapable, both physically and mentally, of making normal decisions affecting property rights, and yet we would not suppose that the statute does not apply in such cases. * * *”
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.