181 F. Supp. 534 - Martinson v. Wright’s Empirical Analysis
1959
Citation profile
1 district ·
Relationships
Applies 26 U.S.C. § 812
Relies on Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal Revenue · Kasper v. Kellar · Lois J. Newman (Formerly Lois J. Senderman) v. Commissioner of Internal Revenue · Wolfsen v. Smyth · Estate of Rainger 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(a) Alloioanee of marital deduction. — For purposes of the tax imposed by section 2001, the value of the taxable estate shall * * * be determined by deducting from the value of the gross estate 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.””
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.