Kasper v. Kellar’s Empirical Analysis
217 F.2d 744 · 1954
Citation profile
26 federal appellate · 4 district ·
How this case has been cited
Cited by 46 later decisions — most recently May 1995 · most notably Village of Brooten, a Municipal Corporation v. Cudahy Packing Company, a Corporation, and the Travelers Indemnity Company, a Corporation (1961), Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal Revenue (1960)
26 federal appellate · 4 district ·
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 Ithaca Trust Co. v. United States · Starr v. Willoughby · March v. . March · Partridge v. Von Ahnden
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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Section 812(e) (1) (A) of the Internal Revenue Code, 26 U.S.C.A., in effect in 1950, the time here involved, provides for a ‘marital deduction’, from the value of the gross estate of a decedent, for estate tax purposes, of ‘An amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse.’ “Subparagraph (B) thereof, however, makes the deduction inapplicable in general to life estates or other terminable interests passing to the surviving spouse. But Subpara-graph (D) in turn removes or excepts from the operation of Sub-paragraph (B), and so leaves subject to the deduction, any interest passing to and terminable upon the death of the surviving spouse as to which ‘such [surviving spouse’s] death will cause a termination or failure of such interest only if it occurs within a period not exceeding six months after the decedent’s death, * * * and * * * such termination or failure does not in fact occur.’ ””
2 later decisions quote this exact passage · from the majority““The statute is correctly read, we think, in Treasury Regulations 105, sec. 81.47b(d), when it says: ‘Where the only condition which will cause the interest taken by the surviving spouse to terminate is of such nature that it can occur only within 6 months following the decedent’s death, the exception provided under section 812(e) (1) (D), will apply, provided the condition does not in fact occur. However, where such condition * * * is one which may occur either within such 6-month period or thereafter, the exception provided under section 812(e) (1) (D) will not apply.’ See also Sen.Rep. No. 1013, Part 2 80th Cong. 2d Sess., pp. 2, 7-8, 15-16.””
2 later decisions quote this exact passage · from the majority““I give and bequeath to my wife, Floy B. Kellar, if living at the time of the distribution of my estate, the sum of One Hundred Thousand Dollars ($100,000) in money or at her option in securities to be selected by her, at their market value; if she then be dead this legacy to lapse and become a part of my residuary estate. It is my will and I do so direct that this legacy shall be paid in full prior to the payment of any other legacy, bequest or devise.””
2 later decisions 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.