McCobb v. All’s Empirical Analysis
1962
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 811
Relies on Hanover Bank v. Commissioner · United States v. Jacobs · Fabreeka Products Company v. Commissioner of Imternal Revenue, Sadie S. Friedman v. Commissioner of Internal Revenue, Jack L. Sherman v. Commissioner of Internal Revenue · Commissioner v. Treganowan · Dimock v. Corwin
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) General. — The gross estate shall include the value of an annuity or other payment receivable by any beneficiary by reason of surviving the decedent under any form of contract or agreement entered into after March 3, 1931 (other than as insurance under policies on the life of the decedent), if, under such contract or agreement, an annuity or other payment was payable to the decedent, or the decedent possessed the right to receive such annuity or payment, either alone or in conjunction with another for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death. 7 "(b) Amount includible. — Subsection (a) shall apply to only such part of the value of the annuity or other payment receivable under such contract or agreement as is proportionate to that part of the purchase price therefor contributed by the decedent. For purposes of this section, any contribution by the decedent's employer or former employer to the purchase price of such contract or agreement (whether or not to an employee's trust or fund forming part of a pension, annuity, retirement, bonus or profit sharing plan) shall be considered to be contributed by the decedent if made by reason of his employment.”
1 later decision quote this exact passage · from the majoritye.g. All v. McCobb“portion of the plan, which enabled him to augment his retirement allowance at the joint expense of the company and himself. The decedent's contributions to the Supplemental Annuities Plan — which, like the Annuity Plan itself, was funded — were made in the form of payroll deductions. 2 On January 1, 1941, during the period of the decedent's employment, the company adopted a”
1 later decision quote this exact passage · from the majoritye.g. All v. McCobb“the payments in this case were designed to provide partial protection for one year to her as a dependent beneficiary against loss of retirement allowances to her husband through his untimely death.”
1 later decision quote this exact passage · from the majoritye.g. All v. McCobb
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.