Estate of Cyril Magnin Donald Isaac Magnin v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
How this case has been cited
Cited by 20 later decisions — most recently October 2024
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
Applies 26 U.S.C. § 2036
Relies on United States v. Janis · Sanford's Estate v. Commissioner of Internal Revenue · Weimerskirch v. Commissioner · Merrill v. Fahs · Northwest Forest Resource Council v. Glickman
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it is the obligation of the Tax Court to spell out its reasoning and to do more than enumerate the factors and leap to a figure intermediate between petitioner's and the Commissioner's.”
2 later decisions quote this exact passage · from the majority“[T]he purpose underlying * * * section [2036(a) ] is to prevent the depletion of the decedent's gross estate.”
2 later decisions quote this exact passage · from the majority“the Tax Court only provided the `pieces of the puzzle' but did not divulge how it put them together,”
2 later decisions 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.