Dougherty v. United States’s Empirical Analysis
292 F.2d 331 · 1961
Citation profile
23 federal appellate · 2 district ·
How this case has been cited
Cited by 53 later decisions — most recently April 1990 · most notably United States v. Hiles (1963), Estate of Nicholson v. Commissioner (1990)
23 federal appellate · 2 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
Applies 26 U.S.C. § 2056 · 26 U.S.C. § 812
Relies on United States v. Crosby · United States v. Traders National Bank · Pipe v. Commissioner · Estate of Proctor D. Rensenhouse, Deceased, the Michigan Trust Company, on Review v. Commissioner of Internal Revenue, on Review
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ ‘The basic principle * * * is that the spouse first to die shall be permitted to pass on to the surviving spouse free of estate tax up to one-half of his or her estate, provided only that the terms of the transfer are such that this property will be taxable in the estate of the surviving spouse.’ ” Dougherty v. United States, 292 F.2d 331, 337 (6 Cir. 1961).”
5 later decisions quote this exact passage““(a) Allowance of marital deduction.— For purposes of tlie tax imposed by section 2001, the value of the taxable es tate shall, except as limited by subsections (b), (c), and (d), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate. “(b) Limitation in the case of life estate or other terminable interest.— “(1) General rule. — Where, on the lapse of time, on the occurrence of an event or contingency, or on the failure of an event or contingency to occur, an interest passing to the surviving spouse will terminate or fail, no deduction shall be allowed under this section with respect to such interest — ””
1 later decision quote this exact passage““ * * * fixing the value of the decedent’s real estate by stipulation of the parties, instead of through a sale by the Court Commissioner, was not such a deviation from the provisions of the statute as to prevent treating the sum of money which the widow eventually received as her statutory interest in lieu of dower * * *»”
1 later decision quote this exact passage
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.