Carlson v. Patterson’s Empirical Analysis
1961
Citation profile
10
cited by 10 later decisions
1
states following
November 1972
most recently cited
2 federal appellate · 1 state decisions
Relationships
Relies on Morgan v. Commissioner · Blair v. Commissioner · Braley v. Spragins · McGehee v. Commissioner of Internal Revenue · Yockers v. Hackmeyer
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * In order for a power of invasion to be exercisable in all events, the surviving spouse must have the unrestricted power exercisable at any time during her life to use all or any part of the property subject to the power, and to dispose of it by gift (whether or not she has the power to dispose of it by will).” (Emphasis supplied.)”
1 later decision quote this exact passage“power * * * to appoint the entire interest, or [a] specific portion”
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.