Fritzel v. United States’s Empirical Analysis

Citation profile

6 federal appellate · 1 district ·

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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““It seems apparent to us that the dominant purpose in making the payment to plaintiff was to express gratitude for services rendered by her husband, without regard to any feelings for, or the needs of, his widow. We recognized in Simpson v. United States, 7 Cir., 261 F.2d 497, 501 (1958), cert. den. 359 U.S. 944 , 79 S.Ct. 724 , 3 L.Ed.2d 677 , that a bonus to a widow qualifies as a gift only where it was intended to help the widow and was ‘measured in the light of the needs of the widow’. Subsequently, in Commissioner v. Duberstein, 363 U.S. 278, 285 , 80 S.Ct. 1190 , 4 L.Ed.2d 1218 (1960), the court recognized that, for such a payment to be treated as a gift, it must proceed ‘from a “detached and disinterested generosity” ’. Conversely, Duberstein is clear in holding that, if the payment is made ‘in return for services rendered’ or from ‘the incentive of anticipated benefit’, it is not a gift, although of a voluntary nature. Cases subsequent to Duberstein emphasize that where the dominant purpose in making the payment is to recognize or express gratitude for the service rendered by the deceased without regard to feelings for, or the needs of, the widow, gift treatment is denied.””

   1 later decision quote this exact passage
   e.g. Meyer v. United States