Klein v. United States’s Empirical Analysis

Citation profile

162 federal appellate · 20 district · 26 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 361 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “various niceties of the art of conveyancing”

   9 later decisions quote this exact passage · from the majority
   e.g. Mahoney v. United States · Citizens Fidelity Bank & Trust Co. v. Commonwealth

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.””

   3 later decisions quote this exact passage · from the majority
   e.g. Dort v. Helvering · Commissioner v. Kellogg

3. ““Art. 17. Transfers conditioned upon survivorship. “The statutory phrase, ‘a transfer * * intended to take effect in possession or enjoyment at or after his death,’ includes a transfer by the decedent (other than a ■bona fide sale for an adequate and full consideration in money or money’s worth) whereby and to the extent that the beneficial title to the property (if the transfer was in trust), or the legal title thereto (if the transfer was otherwise than in trust), remained in the decedent at the time of his death and the passing thereof was subject to the condition precedent of his death. If the tax .applies, it does so without regard to the time of the transfer, whether before or after the enactment of the Revenue Act of 1916. “On the other hand, if, as a result of the transfer, there remained in the decedent at the time of his death no title or interest in the transferred property, then no part of the property is to be included in the gi’oss estate merely by reason of a provision in the instrument of transfer to the effect that the property was to revert to the decedent upon the predecease of some other person or persons or the happening of some other event.””

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