Commissioner of Internal Revenue v. Holmes' Estate’s Empirical Analysis

Citation profile

142 federal appellate · 15 district · 6 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 296 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(1) Transfers after June 22, 1936. — To the extent of any interest therein of which the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money’s worth), by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any other person (without regard to when or from what source the decedent acquired such power), to alter, amend, revoke, or terminate or where any such power is relinquished during the three-year period ending on the date of decedent's death.”

   15 later decisions quote this exact passage · from the majority
   e.g. Round v. Commissioner of Internal Revenue · Estate of Bowgren v. Commissioner

2. ““A donor who keeps so strong a hold over the actual and immediate enjoyment of what he puts beyond his own power to retake has not divested himself of that degree of control which [the statute] requires in order to avoid the tax.””

   10 later decisions quote this exact passage · from the majority
   e.g. Walter v. United States · Rose v. United States

3. “for estate tax purposes, as the Court in Holmes said that laws relating to estate taxes and gift taxes were not completely reciprocal but that there could be no difference in the meaning of the words”

   1 later decision quote this exact passage · from the majority
   e.g. Stuit v. Commissioner