Studebaker v. United States’s Empirical Analysis
1961
Citation profile
12 federal appellate ·
Relationships
Applies 26 U.S.C. § 2035 · 26 U.S.C. § 302 · 26 U.S.C. § 811
Relies on United States v. Wells · Reinecke v. Northern Trust Co. · Nichols v. Coolidge · Chase Nat Bank of City of New York v. United States · May v. Heiner
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated— (d) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money’s worth.””
1 later decision quote this exact passage · from the majority““Gratuitous lifetime transfers subject to revocation by the decedent have always been subject to estate tax, even before there was an express provision on revocable transfers. * * * Since 1924, the statute has specifically done so.” Stephens & Marr, THE FEDERAL ESTATE AND GIFT TAXES “A Guide to the Law”, The Tax Club Press, 1959.”
1 later decision quote this exact passage · from the majority““ARTICLE THIRTEENTH: The trust under this indenture is irrevocable and the grantor shall have no power, at any time to alter, amend, terminate or revoke this trust indenture or the trusts created thereunder, or any of them.””
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.