Harris v. Commissioner’s Empirical Analysis

Citation profile

249 federal appellate · 3 district · 13 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 412 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “§ 2038. Revocable transfers. (a) In general. The value of the gross estate shall include the value of all property. (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 in contemplation of decedent’s death. * * * * $ (b) Date of existence of power. For purposes of this section, the power to alter, amend, revoke, or terminate shall be considered to exist on the date of the decedent’s death even though the exercise of the power is subject to a precedent giving of notice or even though the alteration, amendment, revocation, or termination takes effect only on the expiration of a stated period after the exercise of the power, whether or not on or before the date of the decedent’s death notice has been given or the power has been exercised. In such cases proper adjustment shall be made representing the interests which would have been excluded from the power if the decedent had lived, and for such purpose, if t”

   5 later decisions quote this exact passage · from the majority
   e.g. Commissioner v. Estate of Nelson · Redstone v. Comm'r (In re Estate of Redstone)

2. ““Where property is transferred for less than an adequate and full consideration in money or money’s worth, then the amount by which the value of the property exceeded the value of the consideration shall, for the purpose of the tax imposed by this chapter, be deemed a gift, and shall be included in computing the amount of gifts made during the calendar year.””

   4 later decisions quote this exact passage · from the dissent
   e.g. Newman v. Commissioner · Lois J. Newman (Formerly Lois J. Senderman) v. Commissioner of Internal Revenue

3. ““We, however, think that the gift tax statute is concerned with the source of rights, not with the manner in which rights at some distant time may be enforced. Remedies for enforcement will vary from state to state. It is ‘the transfer’ of the property with which the gift tax statute is concerned, not the sanctions which the law supplies to enforce transfers.””

   3 later decisions quote this exact passage · from the majority
   e.g. Galt v. Commissioner · Galt v. Commissioner of Internal Revenue