Estate of Edward H. Luehrmann, Deceased v. Commissioner of Internal Revenue’s Empirical Analysis
1961
Citation profile
37 federal appellate · 1 district ·
How this case has been cited
Cited by 66 later decisions — most recently June 2015 · most notably Bennett Paper Corporation and Subsidiaries v. Commissioner of Internal Revenue (1983), Schroeder v. Commissioner (1961)
37 federal appellate · 1 district ·
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
Relies on Deputy v. du Pont · Burnet v. Harmel · Interstate Transit Lines v. Commissioner · United States v. Stewart · Harrison v. Northern Trust Co.
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 66 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The burden rests upon a taxpayer to show his right to a claimed deduction or exemption. Interstate Transit Lines v. Commissioner, 319 U.S. 590 , 593, 63 S.Ct. 1279 , 87 L.Ed. 1607 ; United States v. Stewart [ 311 U.S. 60 , 61 S.Ct. 102 , 85 L.Ed. 40 ], supra. “Decisions of the Tax Court are to be reviewed by the same standards as are applied to decisions of the district court in civil cases tried without a jury. Findings of fact by the Tax Court shall not be set aside unless they are clearly erroneous. Greenspon v. Commissioner, 8 Cir., 229 F.2d 947 , 949; Omaha Nat. Bank v. Commissioner, 8 Cir., 183 F.2d 899 , 902, 25 A.L.R.2d 628 ; Doll v. Commissioner, 8 Cir., 149 F.2d 239 , 247.””
2 later decisions quote this exact passage · from the majority““We agree with the Tax Court’s statement that there is no evidence to support a finding that the administration expenses were in fact paid out of income. The record is completely silent as to the source of the funds used to pay the administration expenses. Upon this record, we are not compelled to conclude that such expenses were in fact paid out of income and that the corpus was not diminished by reason of the administration expenses incurred and paid. •if •}£ X- -X- *Jf if “Upon the record before us, we cannot find that the Tax Court committed error in determining that the taxpayers had not met the burden of proof imposed upon them to establish that the residuary estate passing to charity was not diminished by the administration expenses paid. Such determination is dispositive of this appeal and makes consideration of other contentions advanced by the Government unnecessary.””
1 later decision quote this exact passage · from the majority“Tax exemptions and deductions do not turn upon general equitable considerations but depend upon legislative grace. Statutes authorizing tax exemptions and deductions are to be strictly and narrowly construed.”
1 later decision quote this exact passage · from the majority
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.