Barclay v. United States’s Empirical Analysis

Citation profile

2 federal appellate · 1 district ·

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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The court below [Barclay v. United States], 73 F.Supp. [816] at page 819, seemed to take the position that the decedent was a ‘life tenant having a general power of appointment’ and therefore had ‘an estate equivalent to a fee’, citing inter alia In re Perkins’ Trust Estate, 314 Pa. 49 , 170 A. 255 , and In re Wilbur’s Estate, 334 Pa. 45 , 5 A.2d 325 . But the decedent did not have a life estate coupled with a power of appointment. She had an estate for years in the income from the trust. The trustees held the corpus subject to the termination of the trust within twenty-one years or at an earlier date if the trustees should so determine. The decedent did have a general power of appointment over her share of the corpus. By will she could appoint to whomever she pleased including her own estate. The cases cited by the court below therefore are inapposite and the principle cited by the learned trial judge cannot rule the case at bar. * * * >>”

   1 later decision quote this exact passage
   e.g. Ellis v. United States