Greene v. United States’s Empirical Analysis
237 F.2d 848 · 1956
Citation profile
12 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 26 later decisions — most recently April 2020 · most notably McNichol v. Commissioner (1958), United States v. Howard Past, of the Estate of Edna C. Rosedale Ogg, Deceased (1965)
12 federal appellate · 1 district · 3 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 Spiegel's Estate v. Commissioner of Internal Revenue · Estate of Wilder v. Commissioner · Commissioner v. Wilder's Estate · United States v. Goodyear
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The value of the groes estate of the decedent shall be determined by Including the value at the time of his death of all property, real or personal, tangible or Intangible, wherever situated, except real property situated outside of the United States— ******* (C) TRANSFERS IN CONTEMPLATION OF, OR TAKING EFFECT AT, DEATH.- (1) General rule. — To the extent of any Interest therein of which the decedent has at any time made a transfer (except In case of a bona fide sale for an adequate and full consideration In money or money’s worth), by trust or otherwise— (A) In contemplation of his death ; or (B) under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not In fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (ii) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; or (C) intended to take effect in possession or enjoyment at or after his death. Subparagraph (B) shall not apply to a transfer made before March 4, 1931; nor shall subparagraph (B) apply to a transfer made after March 3, 1931, and before June 7, 1932, unless the property transferred would have been includible in the decedent’s gross estate by reason of the amendatory language of the joint resolution of March 3, 1931 ( 46 Stat. 1516 .) (2) Transfers taking effect'at death — transf”
1 later decision quote this exact passage · from the majority“The decisive issue is whether, looking to substance and not merely to form, the decedent had retained for her life the right to the income from the property transferred.”
1 later decision quote this exact passage · from the majority“for any period which does not in fact end before his death”
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.