Reinecke v. Northern Trust Co.’s Empirical Analysis

Citation profile

356 federal appellate · 75 district · 73 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 940 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Since the power to revoke or alter was dependent on the consent of the one entitled to the beneficial, and consequently adverse, interest, the trust, for all practical purposes, had passed as completely from any control by decedent which might inure to his own benefit as if the gift had been absolute. * * * The shifting of the economic .interest in the trust property which was the subject of the tax was thus complete as soon as the trust was made. His power to recall the property and of control over it for his own benefit then ceased and as the trusts were not made in contemplation of death, the reserved powers do not serve to distinguish them from any other gift inter vivos not subject to the tax.””

   24 later decisions quote this exact passage · from the majority
   e.g. May v. Heiner · Helvering v. St. Louis Union Trust Co.

2. ““Sec. 302 [As amended by Section 803 (a) of the Revenue Act of 1932, c. 209, 47 Stat. 169 , 26 U.S.C.A. Int.Rev.Acts, page 228]. The value of the gross estate of the decedent shall be determined by including tlie value at the time of bis death of all property, real or personal, -tangible or intangible, wherever situated— “(e) To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or -otherwise, under which ho has retained for his life or for any period not ascertainable without reference to bis death or for any period which does not in fact end before his death (1) the possession ox enjoyment of, or the right to the income from, the pi’operty, or (2) 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; except in case of a bona fide sale for an adequate and full consideration in money or money’s worth. Any transfer of a material part of his property in the nature of a final disposition oi- distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title.””

   7 later decisions quote this exact passage · from the majority
   e.g. May v. Heiner · Helvering v. City Bank Farmers Trust Co.

3. ““(a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his estate; * * * “(e) To the extent of any interest therein of which the decedent has at anytime made a transfer, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or created before or after the passage of this Act), except in case of a bona fide sale for a fair consideration in money or money’s worth.””

   6 later decisions quote this exact passage · from the majority
   e.g. Milliken v. United States · Helvering v. St. Louis Union Trust Co.