Wilcoxen v. United States’s Empirical Analysis
1969
Citation profile
3 state decisions
Relationships
Applies 26 U.S.C. § 2056
Relies on Berry v. Estate of Berry · Estate of Wade v. Detar · Estate of Emmet Awtry, Deceased, Nellie Awtry v. Commissioner of Internal Revenue · In Re Estate of Rooney · United States v. Spicer
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“While one joint tenant may not unilaterally terminate the interest of the other, it appears to be unquestioned that under the general rule, a joint tenancy may be terminated by a contract, or mutual agreement among the tenants. See 20 Am.Jur.2d Cotenancy and Joint Ownership, § 19, p. 112; Anno. Joint Tenancy— Termination, 64 A.L.R.2d 918 , 941-949. Such agreement may be made by express stipulation, or it may be implied from the circumstances which are inconsistent with the incidents of joint tenancy. (Footnote omitted.)”
1 later decision quote this exact passage · from the majoritye.g. In re Estate of Waks
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.