Bowers v. Commissioner’s Empirical Analysis
1955
Citation profile
12
cited by 12 later decisions
1
states following
April 1983
most recently cited
3 federal appellate · 1 state decisions
Relationships
Relies on Harris v. Commissioner · 26 Cal. 2d 605 - Hough v. Hough · Adams v. Adams · 42 Cal. 2d 55 - Flynn v. Flynn · 42 Cal. 2d 36 - Dexter v. Dexter
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“decedent not only lost any right to revoke or change the beneficiaries, but also relinquished any right to surrender the policies for cash or to borrow thereon. (Citations omitted). The above conclusions dispose of respondent's [the IRS'] contention that the proceeds of the policies are includible in the gross estate because at his death decedent possessed”
1 later decision quote this exact passage“Decedent was obligated at his death under the 1932 property settlement agreement to have in force life insurance in the face amount of $50,000 payable to his former wife. If decedent had not fulfilled this obligation, his estate certainly could have been required to make up the difference to the extent of $50,000.”
1 later decision quote this exact passage“attempt directly or indirectly to change or cause to be changed, the beneficiary or beneficiaries under said insurance policy or policies,”
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.