Olson v. Reisimer’s Empirical Analysis
271 F.2d 623 · 1959
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently February 1985
1 federal appellate ·
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. § 810 · 26 U.S.C. § 811
Relies on Lehman v. Commissioner · Dickinson v. Payne · Doyle v. Fischer · Estate of Moreno v. Commissioner of Internal Revenue · In Re Perry
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.
“The joint will embodied Nellie’s and Ben’s careful plan for the ultimate disposition of their property to their sole heir at law, Grover, retaining to themselves, and to the survivor of them, complete enjoyment thereof until the survivor died. It is not improper that they should establish and execute sucn a plan. Neither is it a hardship nor injustice that an estate tax be assessed in this case. Neither the ingenuity of the author of the plan nor its uniqueness can shield the transmission of this estate to the owner’s sole heir at law from a federal estate tax. Various methods have been set up by taxpayers, especially husbands and wives, by trust arrangements and otherwise, to avoid the impact of federal estate taxes. Yet the courts have universally held that such arrangements do not defeat the imposition of estate taxes. * * *”
1 later decision quote this exact passage · from the majority“was [ sic ] changed from a joint tenancy to a life estate in Ben Olson, subject to his right to have the use, management, control and income thereof during his natural life, and if such use and income, exclusive of his individual income and property, is not sufficient for his care, comfort and maintenance, that he shall have the right to use all or such portion or part of the corpus thereof as may be necessary, and that subject to such life estate and the incidents thereto, the fee of said real estate is subject to the disposition thereof set forth in the joint will * * *, and upon his death, the unconsumed portions thereof shall pass in accordance therewith”
1 later decision quote this exact passage · from the majoritye.g. Olson v. Reisimer“Third: I, and each of us, give, devise and bequeath to the survivor of us all property, real, personal or mixed, owned jointly, as husband and wife, severally, in common, or in any capacity to have and to hold for the use, management, control and income thereof during said survivors natural life. In the event however, that the use and income thereof shall not be sufficient for the care, comfort and maintenance of such survivor, then he shall have the right to use all or such portion or part of the principal as may be necessary. 8”
1 later decision quote this exact passage · from the majoritye.g. Olson v. Reisimer
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.