Sbicca v. Commissioner’s Empirical Analysis
1960
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 14 later decisions (1 by the Supreme Court) — most recently May 1995
3 federal appellate · 1 district ·
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. § 811 · 26 U.S.C. § 812
Relies on United States v. Robbins · Commissioner v. Rickenberg · Middlebrook v. Perkins · 114 Cal. App. 2d 587 - Logan v. Forster · Blethen v. Pacific Mutual Life Insurance
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[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
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.