Herr v. Commissioner’s Empirical Analysis
1961
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently December 1986
5 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
Relies on Commissioner of Internal Revenue v. Disston · Fondren v. Commissioner · Hessenbruch v. Commissioner · Konner 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 20 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“to mean, not the corpus of the trust, but rather the totality of elements that go to make up the entire gift that is being considered for classification as a present interest. In this case the totality of those elements consists of all the income up to the majority. 35 T.C. at 736-737. 12 Under this interpretation, the beneficiaries' interest in the income of the trusts is”
1 later decision quote this exact passage“partially relaxes the 'future interest' restriction contained in”
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.