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← 226 F.2d 105 - Brodrick v. Moore

Brodrick v. Moore’s Empirical Analysis

226 F.2d 105 · 1955

Citation profile

23
cited by 23 later decisions
2
states following
June 1999
most recently cited

13 federal appellate · 1 district · 2 state decisions

How this case has been cited

Cited by 23 later decisions — most recently June 1999

13 federal appellate · 1 district · 2 state decisions

12019551960197019801990decided

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. § 812

Relies on Gregory v. Helvering · Brodrick v. Gore · Harvey v. Rackliffe · Tomb v. Bardo · Jones v. Grinnell

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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “(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. * * * * *”
    2 later decisions quote this exact passage · from the majority
    e.g. Harter v. Commissioner · Brodrick v. Moore
  2. “"* * * The surviving co-owner of United States Treasury bonds becomes the sole owner upon the death of the other co-owner. Co-ownership creates `a present, vested, though defeasible, interest' in the bonds. * * *"”
    1 later decision quote this exact passage · from the majority
    e.g. Succession of Weis
  3. “See also Kan.G.S.1949, Sec. 59-510. 3 The deficiency letter to the Sperry Estate made an adjustment in the marital deduction claimed in this manner:”
    1 later decision quote this exact passage · from the majority
    e.g. Brodrick v. Moore

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.