United States v. Howard Past, of the Estate of Edna C. Rosedale Ogg, Deceased’s Empirical Analysis
347 F.2d 7 · 1965
Citation profile
25 federal appellate ·
How this case has been cited
Cited by 46 later decisions — most recently March 2005 · most notably Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal Revenue (1973), Parker v. United States (1997)
25 federal appellate ·
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.
Relationships
Applies 26 U.S.C. § 2043
Relies on Rosenthal v. Commissioner · Commissioner v. Siegel · Helvering v. United States Trust Co. · Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal Revenue
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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The value of the gross estate shall include the value of all property 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, under which he has retained for his life * * * (1) the possession or enjoyment of, or the right to the income from, the property * * *”
8 later decisions quote this exact passage · from the majority“[If a transfer under § 2036] is not a bona fide sale for an adequate and full consideration in money or money’s worth, there shall be included in the gross estate only the excess of the fair market value at the time of death of the property otherwise to be included on account of such transaction, over the value of the consideration received therefor by the decedent.”
2 later decisions quote this exact passage · from the majority“[t]he fact alone that the transfer into the trust was part of a property settlement agreement incident to a divorce is not sufficient to make the transfer of the decedent one for an adequate and full consideration within the meaning of section 2036.”
2 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.