Brodrick v. Gore’s Empirical Analysis
224 F.2d 892 · 1955
Citation profile
33 federal appellate · 7 district · 1 state decisions
How this case has been cited
Cited by 70 later decisions (1 by the Supreme Court) — most recently December 2004 · most notably Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven (1967), Estate of Hall v. Commissioner (1989)
33 federal appellate · 7 district · 1 state decisions
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. § 811
Relies on Morgan v. Commissioner · Blair v. Commissioner · Helvering v. Stuart · Freuler v. Helvering · Bridges v. United States
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 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“And in the absence of collusion, in the absence of other bad faith, and in the absence of its entry in a nonadversary proceeding, the order or judgment must be given effect as a judicial determination”
4 later decisions quote this exact passage · from the majority““We recognize and subscribe in full measure to the firmly established wholesome rule that where an order or judgment of a state court is obtained through collusion, or is attended with some other badge of fraud, or is entered in a nonadversary proceeding, it is not binding as between one or more of the parties to such proceeding and the United States in respect to income tax or estate tax * * See also Pitts v. Hamrick, 228 F.2d 486 (4th Cir. 1955).”
2 later decisions quote this exact passage · from the majority“such interest was burdened and encumbered with a certain restriction contained in the partnership agreement.... Upon the death of the decedent, the executors under his will were ... effectively bound and obligated to sell such interest to the surviving copartners for a sum equal to its book value at the time of the death of the decedent. The surviving copartners were effectively bound and obligated to purchase such interest from the estate and to pay therefor its book value. And inasmuch as the estate was thus bound and obligated, such interest had no value to the estate in excess of its book value. In other words, the interest of the estate in the property was by the contract limited in respect to value, the limitation being the book value thereof at the time of the death of the decedent. And where the interest of an estate in property is burdened and encumbered in that respect by such an effective contractual provision, the estate tax should be based upon the book value rather than a fair market value in excess of the book value.”
1 later decision 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.