Ross v. United States’s Empirical Analysis
348 F.2d 577 · 1965
Citation profile
7 federal appellate · 1 state decisions
How this case has been cited
Cited by 15 later decisions — most recently February 1991
7 federal appellate · 1 state decisions
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. § 2503
Relies on United States v. Pelzer · Commissioner of Internal Revenue v. Disston · Fondren v. Commissioner · Jones v. Parker · Kieckhefer 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) may be expended by, or for the benefit of, the donee before his attaining the age of 21 years, and (2) will to the extent not so expended— (A) pass to the donee on his attaining the age of 21 years, and (B) in the event the donee dies before attaining the age of 21 years, be payable to the estate of the donee or as he may appoint under a general power of appointment as defined in section 2514 (c).”
4 later decisions quote this exact passage · from the majority“may be expended within the [reasonable, prudent and ordinary] limitations imposed on guardians by state law.”
2 later decisions quote this exact passage · from the majority“The question is of time, not when title vests, but when enjoyment begins.”
1 later decision 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.