170 F. Supp. 541 - Olson v. Reisimer’s Empirical Analysis
1959
Citation profile
5
cited by 5 later decisions
January 1963
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 811
Relies on Morgan v. Commissioner · Gallagher v. Smith · Estate of Nathan v. Commissioner · Pitts v. Hamrick · Doyle v. Fischer
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.
“(B) 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 (i) the possession or enjoyment of, or the right to the income from, the property, or (ii) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; or * *”
1 later decision quote this exact passage · from the majoritye.g. Olson v. Reisimer“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, real or personal, tangible or intangible, wherever situated, * * * — 26”
1 later decision quote this exact passage · from the majoritye.g. Olson v. Reisimer“(c) Transfers in contemplation of, or taking effect at, death 29”
1 later decision quote this exact passage · from the majoritye.g. Olson v. Reisimer
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.