Fatter v. Usry’s Empirical Analysis

Citation profile

4 federal appellate · 1 state decisions

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

1. ““The phrase ‘in contemplation of death’, as used in this section, does not have reference to that general expectation of death such as all persons entertain. On the other hand, its meaning is not restricted to an apprehension that death is imminent or near. A transfer ‘in contemplation of death’ is a disposition of property prompted by the thought of death (although it need not be solely so prompted). A transfer is prompted by the thought of death if (1) made with the purpose of avoiding death taxes, (2) made as a substitute for a testamentary disposition of the property, or (3) made for any other motive associated with death. The bodily and mental condition of the decedent and all other attendant facts and circumstances are to be scrutinized in order to determine whether or not such thought prompted the disposition.””

   1 later decision quote this exact passage · from the majority
   e.g. First National Bank at Lubbock v. United States

2. ““The value of the gross estate shall include the value of all property to the extent of any interest therein of which the decedent has at any time made a transfer ... in contemplation of his death.””

   1 later decision quote this exact passage · from the majority
   e.g. First National Bank at Lubbock v. United States