Spiegel's Estate v. Commissioner of Internal Revenue’s Empirical Analysis
335 U.S. 632 · 1949
Citation profile
194 federal appellate · 13 district · 103 state decisions
How this case has been cited
Cited by 516 later decisions (32 by the Supreme Court) — most recently November 2022 · most notably Monroe v. Pape (1961), Rodriguez De Quijas v. Shearson/American Express, Inc. (1989)
194 federal appellate · 13 district · 103 state decisions — followed in 21 states
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.
Appellate journey
reviewedthe decision below (from Third Circuit Court of Appeals)
Relationships
Relies on United States v. United Mine Workers of America · Hines v. Davidowitz · United States v. American Trucking Associations · Screws v. United States · Parker v. Brown
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 516 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“absolutely, unequivocally, irrevocably, and without possible reservations”
25 later decisions quote this exact passage · from the majority“* * * under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to income from, the property * * *”
9 later decisions quote this exact passage · from the majority““§ 811. Gross Estate The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated, except real property situated outside of the United States— * * * (c) Transfers in contemplation of, or taking effect at, death (1) General Rule. 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— (A) in contemplation of bis death; or (B) under which he has retained for his life * * * (i) the possession or enjoyment of, or the right to the income from, the property * * * (ii) Transfers for insufficient consideration.”
4 later decisions quote this exact passage · from the majority
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.