Thompson v. Wiseman’s Empirical Analysis
233 F.2d 734 · 1956
Citation profile
18 federal appellate · 3 district · 8 state decisions
How this case has been cited
Cited by 38 later decisions — most recently March 1987 · most notably United States v. Traders National Bank (1957), Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal Revenue (1974)
18 federal appellate · 3 district · 8 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. § 812
Relies on Riggs v. Del Drago · Harrison v. Northern Trust Co. · Uihlein v. Uihlein · Wahr Estate · First Nat. Bank of Chicago v. Hart
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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“§ 20.2056(b)-4 (A) The marital deduction may be taken only with respect to the net value of any deductible interest which passed from the decedent to his surviving spouse, the same principles being applicable as if the amount of a gift to the spouse were being determined. § 20.2056(b)-4(C) (2) For example, assume that the only bequest to the surviving spouse is $100,000 and the spouse is required to pay a state inheritance tax in the amount of $1500. If no other death taxes affect the net value of the bequest, the value for the purpose of the marital deduction is $98,500. § 20.2056(b)-4(C) (4) If the decedent bequeaths his residuary estate, or a portion of it, to his surviving spouse, and his will contains a direction that all death taxes shall be payable out of the residuary estate, the value of the bequest, for the purpose of the marital deduction, is based upon the amount of the residue as reduced pursuant to such direction, if the residuary estate, or a portion of it, is bequeathed to the surviving spouse, and by the local law the federal estate tax is payable out of the residuary estate, the value of the bequest, for the purpose of the marital deduction, may not exceed its value as reduced by the federal estate tax.”
8 later decisions 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.