Camp v. Commissioner’s Empirical Analysis
1952
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently September 1992
10 federal appellate ·
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
Relies on Sanford's Estate v. Commissioner of Internal Revenue · Burnet v. Guggenheim · Robinette v. Helvering · Rasquin v. Humphreys · Commissioner of Internal Revenue v. Prouty
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A donor shall be considered as himself having the power [to alter or revoke] where it is exercisable by him in conjunction with any person not having a substantial adverse interest in the disposition of the transferred property or the income therefrom. A trustee, as such, is not a person having an adverse interest in the disposition of the trust property or its income.””
2 later decisions quote this exact passage““What, then,, was this ‘principle’ recognized in the Guggenheim case ? We think it is to be found in the Court’s opinion, 288 U.S. at [page] 286, 53 S.Ct. 369 , 371, 77 L.Ed. 748 , that the gift tax was not aimed at every transfer of the legal title without consideration, which would include a transfer to trustees to hold for the use of the grantor, but was aimed, rather, ‘at transfers of the title that have the quality of a gift, and a gift is not consummate until put beyond recall.’” 3”
1 later decision quote this exact passage“If the trust instrument gives a designated beneficiary any interest in the corpus of the trust property or of the income therefrom, which is capable of monetary valuation, and the donor reserves no power to withdraw that interest, in whole or in part, ... then the gift of that particular interest will be deemed to be complete.”
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.