Commissioner of Internal Revenue v. Estate of Eleanor Buchanan Talbott, Deceased, Bryan Carver’s Empirical Analysis
1969
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently June 1989
1 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 Markham v. Cabell · Reinecke v. Northern Trust Co. · Hassett v. Welch · May v. Heiner · Spiegel's Estate v. Commissioner of Internal Revenue
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the right either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or income therefrom.”
1 later decision quote this exact passage · from the majority“We express no view as to whether this distinction is valid.”
1 later decision 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.