Crummey v. Commissioner’s Empirical Analysis
1968
Citation profile
1 federal appellate · 7 state decisions
How this case has been cited
Cited by 25 later decisions — most recently April 2019 · most notably Hatleberg v. Norwest Bank Wisconsin (2005), Estate of Cristofani v. Commissioner (1991)
1 federal appellate · 7 state decisions
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 · Estate of Tetsubumi Yano · Kieckhefer v. Commissioner · Guardianship of Kentera
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“All exclusions should be allowed under the Perkins test or the “right to enjoy” test in Gilmore. Under Perkins, all that is necessary is to find that the demand could not be resisted. We interpret that to mean legally resisted, and going on that basis, we do not think the trustee would have any choice but to have a guardian appointed to take the property demanded. [Crummey v. Commissioner, 397 F.2d at 88 .]”
3 later decisions quote this exact passage · from the majority“Although under our interpretation neither the trust nor the law technically forbid a demand by the minor, the practical difficulties of a child going through the procedures seem substantial. In addition, the surrounding facts indicate the children were well cared for and the obvious intention of the trustors was to create a long term trust. * * * As a practical matter, it is likely that some, if not all, of the beneficiaries did not even know that they had any right to demand funds from the trust. They probably did not know when contributions were made to the trust or in what amounts. Even had they known, the substantial contributions were made toward the end of the year so that the time to make a demand was severely limited. We think it unlikely that any demand ever would have been made.”
2 later decisions quote this exact passage · from the majority“In the case of gifts (other than gifts of future interests in property) made to any person by the donor during the calendar year, the first $10,000 of such gifts to such person shall not... be included in the total amount of gifts made during the year.”
2 later decisions quote this exact passage · from the majority
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.