Englert v. Commissioner’s Empirical Analysis
1959
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently May 2023
4 federal appellate ·
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 Schuster v. Commissioner · Frances Biddle Trust v. Commissioner · Estate of Cunha v. Commissioner · Higley v. Commissioner · Equitable Life Assurance Soc. v. Commissioner
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(e) Definition of `transferee'. As used in this section, the term `transferee' includes heir, legatee, devisee, and distributee, and includes a person who, under section 827(b), is personally liable for any part of the tax.”
1 later decision quote this exact passage“, as used in Section 827(b), refers only to transferees of transfers made in contemplation of, or taking effect at, the decedent's death. The Court held that the term”
1 later decision quote this exact passage“expressly include trusts. While cestui que trustent are ordinarily called”
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.