Gregory v. Commissioner’s Empirical Analysis
1963
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently May 2017 · most notably Estate of Christ v. Comm'r (1970), United States v. Howard Past, of the Estate of Edna C. Rosedale Ogg, Deceased (1965)
11 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
Applies 26 U.S.C. § 811
Relies on Rodriguez v. New York · Ithaca Trust Co. v. United States · Sanford's Estate v. Commissioner of Internal Revenue · Commissioner v. Wemyss · United States v. Provident Trust Co.
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he statute excepts only those bona fide sales where the consideration received was of a comparable value which would be includable in the transferor's gross estate”
2 later decisions quote this exact passage““Lillian transferred outright property valued at $65,925.08 to a trust created by her predeceased husband. She received the right to income from $126,-560.39, the corpus of the entire trust at the time of transfer. It is clear that retention of a life estate in one’s own property cannot be consideration for a transfer. Sec. 2036(a) (1); Helvering v. Bullard, supra. Indeed, it was stated in Lillian’s estate tax return that: ‘Our decedent exchanged her community share in return for a life interest in her husband’s community.’ Hence, only her life estate in the portion of the trust corpus which her predeceased husband contributed was consideration. * * * ””
1 later decision quote this exact passage“Under the applicable California law, [decedent] had a vested right to one-half [subject to adjustments] of the relevant community property free of any power of testamentary disposition by [the husband]. Sec. 161(a), Cal. Civ. Code; see. 201, Cal. Prob. Code. * * * For all material present purposes, [decedent] owned her share of community property outright. She transferred said property to a trust which also consisted of [her husband’s] portion of the community property. She received the right to income from the entire corpus of said trust for her life. * * *”
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.