Hoffenberg v. Commissioner’s Empirical Analysis
1954
Citation profile
12 federal appellate ·
Relationships
Applies 26 U.S.C. § 2056
Relies on Murray v. United States · United States Trust Co of New York v. Commissioner of Internal Revenue · Hale, Former Collector of Internal Revenue v. Dominion Nat. Bank Henslee, Collector of Internal Revenue v. Dominion Nat. Bank
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) In general. - An amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate. * * *”
1 later decision quote this exact passage“(i) the interest so passing shall, for the purposes of subparagraph (A), be considered as passing to the surviving spouse, and”
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.