Weitzner v. United States’s Empirical Analysis

Citation profile

13 federal appellate · 4 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The wife, in order to acquire the property, or interest in it, must survive her husband, the husband and wife relationship must exist at the time of his death, and the property must have been occupied at the time of his death by a family of which the husband was the head. The homestead was designed for the purpose of protecting the head of the family by securing to him a shelter for himself and the members of his family. Hill v. First National Bank, 79 Fla. 391 , 84 So. 190 , 20 A.L.R. 270 . The rights of a wife to the benefit of this protection during her husband’s lifetime are marital rights rather than property rights. As in t&e case of inchoate dower, that which the wife has during her husband’s lifetime with respect to homestead ownership is remote, uncertain and a mere expectancy or possibility and not a vested property right, interest or title. It follows that the tax liens of the United States were and are valid and enforceable against the property claimed as homestead.”

   1 later decision quote this exact passage · from the majority
   e.g. 164 So. 2d 883 - United States v. Griffin

2. “'(i)t is well settled that state exemption laws do not protect property against federal tax liens,' " id. at 47-48 (quoting 9 J. Mertens, Law of Federal Income Taxation § 54.52, at 102), the resolution of the issue whether a federal tax lien is valid upon a homestead interest " 'may depend upon whether there is involved a single tax interest of the taxpayer who is subject to tax liability, or whether both spouses have an interest while only one spouse is under tax liability.' " Id. (quoting 9 J. Mertens, Law of Federal Income Taxation § 54.52, at 102). We then stated that "(i)f it is determined that a wife does not have, during the lifetime of her husband, a property right in a homestead , we need proceed no further and the Government should prevail.”

   1 later decision quote this exact passage · from the majority
   e.g. United States v. Rogers

3. “Nothing in this Article shall be construed to prevent the holder of a homestead from alienating his or her homestead so exempted by deed or mortgage duly executed by himself or herself, and by husband and wife, if such relation exists; nor if the holder be without children to prevent him or her from disposing of his or her homestead by will in a manner prescribed by law.”

   1 later decision quote this exact passage · from the majority
   e.g. 404 So. 2d 1169 - Holden v. Estate of Gardner