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← 35 TC 50 - Vardell v. Commissioner

Vardell v. Commissioner’s Empirical Analysis

1960

Citation profile

8
cited by 8 later decisions
December 1980
most recently cited

3 federal appellate ·

How this case has been cited

Cited by 8 later decisions — most recently December 1980

3 federal appellate ·

60196019701980decided

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

Relies on Olson v. Reisimer

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

  1. “for the term of her life, and so long as she shall remain a widow, she to have, during such time, full and absolute authority to handle, manage, sell, and in any manner dispose of said properties, or any part thereof, and to invest and re-invest any proceeds received from the sale of any part of said properties * * *”
    1 later decision quote this exact passage
  2. “(1) the possession or enjoyment of, or the right to the income from the property, or”
    1 later decision quote this exact passage
  3. “§ 2036. Transfers with retained life estate”
    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.