Supplee v. Smith’s Empirical Analysis
242 F.2d 855 · 1957
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 1000
Relies on Sanford's Estate v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. Disston · Fondren v. Commissioner · Helvering v. Hutchings · Rasquin v. Humphreys
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In tlie case of property in a trust created prior to January 1, 1939, if on and after January 1, 1939, no power to revest title to such property in the grantor could be exercised either by the grantor alone, or by the grantor in conjunction with any other person not having a substantial adverse interest in the disposition of such property or the income therefrom, then a relinquishment by the grantor on or after January 1, 1940, and on or before December 31, 1947 * * * of power or control with respect to the distribution of such property or the income therefrom by an exercise or other termination of such power or control shall not be deemed a transfer of property for the purposes of this [gift tax] chapter.””
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.