Willson v. United States’s Empirical Analysis
343 F.2d 929 · 1965
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 2056 · 26 U.S.C. § 7121 · 26 U.S.C. § 7122 · 28 U.S.C. § 1738
Relies on Bowen v. Johnston · United States v. Healy · Jackson v. United States · Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal Revenue · Gelb 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“SEC. 2056. BEQUESTS, ETC., TO SURVIVING SPOUSE. (a) Allowance of Makital Deduction. — For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsections (b), (c), and (d), be determined by deducting from the value of the gross estate an amount equal to the value'of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate.”
1 later decision quote this exact passage“the entire interest, or such specific portion thereof”
1 later decision quote this exact passage“exercisable by such spouse alone and in all events.”
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.