Dougherty v. United States’s Empirical Analysis
1959
Citation profile
5 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 812 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Commissioner of Internal Revenue v. State Sternberger · Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal Revenue · United States v. Crosby · United States v. Traders National Bank · Estate of Charles B. Wolf, Charles S. Wold, Frances G. Wolf, Executors v. Commissioner of Internal Revenue
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(e) Bequests, etc., to surviving spouse “(1) Allowance of marital deduction “(A) In general. An amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate. “(B) Life estate or other terminable interest. Where, upon the lapse of time, upon the occurrence of an event or contingency, or upon the failure of an event or contingency to occur, such interest passing to the surviving spouse will terminate or fail, no deduction shall be allowed with respect to such interest — ””
1 later decision quote this exact passage““Where the lands are not severally held by different devisees or purchasers, dower need not be assigned out of each separate portion, but an equitable allotment may be made in one or more parcels in lieu of the whole.””
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.