Meyer v. United States’s Empirical Analysis

Citation profile

5 federal appellate · 3 district ·

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. “§ 812(e). Bequests, etc., to surviving spouse "(1) Allowance of marital deduction. "(A) In general. 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.”

   2 later decisions quote this exact passage · from the dissent
   e.g. Doughty v. United States · Jackson v. United States

2. “Example (2). The decedent during his lifetime purchased an annuity contract under which the annuity was payable during his life and then to his spouse during her life if she survived him. The value of the interest of the decedent’s surviving spouse in such contract at the death of the decedent is included in determining the value of his gross estate. A marital deduction is allowed with respect to the value of such interest so passing to the decedent’s surviving spouse inasmuch as no other person has an interest in the contract. If upon the death of the surviving spouse the annuity payments were to continue for a term to her estate, or the undistributed portion thereof was to be paid to her estate, the deduction is nevertheless allowable with respect to such entire interest. If, however, upon the death of the surviving spouse, the payments are to continue to another person (not through her estate) or the undistributed fund is to be paid to such other person, no marital deduction is allowable inasmuch as an interest passed from the decedent to such other person. [S. Rept. 1013 (Part 2), 80th Cong., 2d Sess. (1948), 1948- 1 C.B. 339 -340. Emphasis added.] 3”

   1 later decision quote this exact passage · from the dissent
   e.g. Estate of Leach v. Commissioner

3. “makes it very clear that the marital deduction is not allowable in the case of an annuity for the surviving spouse for life if “upon the death of the surviving spouse, the payments are to continue to another person (not through her estate) or the undistributed fund is to be paid to such other person * * [ 364 U.S. at 414 .]”

   1 later decision quote this exact passage · from the majority
   e.g. Estate of Leach v. Commissioner