Armstrong v. Commissioner’s Empirical Analysis
1943
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently December 1989
1 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
Applies 26 U.S.C. § 162
Relies on Burnet v. Harmel · Thomas v. Owens · Bell v. Watkins
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In our opinion, this is not a matter controlled by state decisions, in that it is' not a matter of local rules of property, but one where under Burnet v. Harmel, 287 U. S. 103 , we must ascertain criteria for construction of an act of Congress, and if regulations upon the subject are fairly and reasonably within power of the Commissioner, we should look to such regulations. This is a case of determining whether the facts involved in a will and its probate indicate an “estate” or a “trust” under the Federal statute. Interpretation therefore should be so as to give “a uniform application to a nation-wide scheme of taxation.” We think that the regulation to the effect, as above seen, that a period of administration nr settlement of an estate is the period required to perform the ordinary duties pertaining to an administration, is a valid and reasonable interpretation of the statute on this subject and that since it is plain herein that, the estate having been reduced to possession and the debts of the testator having been paid, many years ago, the “ordinary duties pertaining to administration” have long since been completed, that thereafter for the purpose of the Federal statute the executors should be .considered to have continued their activities as trustees, and not longer as executors. * * *”
1 later decision quote this exact passage“* * * The period of administration or settlement of the estate is the period required by the executor or administrator to perform the ordinary duties pertaining to administration, in particular the collection of assets and the payment of debts and legacies. It is the time actually required for this purpose, whether longer or shorter than the period specified in the local statute for the' settlement of estates. * * *”
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.