Fuller v. Commissioner’s Empirical Analysis

Citation profile

2 federal appellate · 1 state decisions

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

1. “Certainly such a “renunciation,” however convenient for eliminating family controversy, could not by any stretch of language be said to have been made within a “reasonable time.” To be effective for gift tax purposes under respondent’s regulations, this requirement must be met. And it would be difficult to conclude that petitioner’s prior conduct had not constituted an “acceptance” within the meaning of the same regulation. We cannot say that his regulation is contrary to the statute or unreasonable in either respect. See Commissioner v. South Texas Co., 333 U.S. 496 (1948). It follows that this becomes a situation in which, as the opinion in Gallagher v. Smith, supra, recognizes, the final result is controlled by the Federal taxing statutes and not by State law.4 The gift tax attaches here regardless of the validity of any renunciation under Pennsylvania law because whatever renunciation there may have been did not, within the provisions of the statute and regulations, take place under such circumstances as to eliminate the applicability of gift tax to petitioner in having at least “indirectly” made a gift in 1956. We conclude that the gift tax deficiency was correctly determined. [Footnote omitted. 37 T.C. at 155 .]”

   1 later decision quote this exact passage
   e.g. Keinath v. Commissioner