Barrett v. Commissioner’s Empirical Analysis
1954
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently March 1994
3 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
Relies on Lyeth v. Hoey · Milner v. Commissioner
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“passed from the decedent to his surviving spouse”
3 later decisions quote this exact passage“bona fide recognition of enforceable rights of the surviving spouse in the decedent's estate,”
2 later decisions quote this exact passage““If as a result of the controversy involving the decedent’s will, or involving any bequest or devise thereunder, a property interest is assigned or surrendered to the surviving spouse, the interest so acquired will be regarded as having ‘passed from the decedent to his surviving spouse’ only if the assignment or surrender was a bona fide recognition of enforceable rights of the surviving spouse in the decedent’s estate. Such a bona fide recognition will be presumed where the assignment or surrender was pursuant to a decision of a local court upon the merits in an adversary proceeding following a genuine and active contest. However, such a decree will be accepted only to the extent that the court passed upon the facts upon which deductibility of the property interests depends. If the assignment or surrender was pursuant to a decree rendered by consent, or pursuant to an agreement not to contest the will or not to probate the will, it will not necessarily be accepted as a bona fide evaluation of the rights of the spouse.” 26 C.F.R. § 20.2056 (e)-2(d) (2). The government does not contend that the stepson’s payment of $40,000 to the widow was not a “bona fide recognition of enforceable rights of the surviving spouse in the decedent’s estate.” Indeed, we think that any such contention would fail, since the fact that the widow’s “claim was a valid one made in good faith and settled as the result of arm’s length negotiations is enough to qualify it as a bona fide claim within the pu”
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.