Huested Estate’s Empirical Analysis

Citation profile

5 federal appellate · 11 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(a) In general. — A conveyance of assets by a person who retains a power of appointment by will, or a power of revocation or consumption over the principal thereof, shall, at the election of his surviving spouse, be treated as a testamentary disposition so far as the surviving spouse is concerned to the extent to which the power has been reserved, but the right of the surviving spouse shall be subject to the rights of any income beneficiary whose interest in income becomes vested in enjoyment prior to the death of the conveyor. The provisions of this subsection shall not apply to any contract of life insurance purchased by a decedent, whether payable in trust or otherwise. [3] "(2) `Conveyance' Means an act by which it is intended to create an interest in real or personal property whether the act is intended to have inter vivos or testamentary operation. Except as used in Section 6111, it shall include an act by which a power of appointment, whenever given, is exercised.”

   2 later decisions quote this exact passage
   e.g. Fitzgerald Estate · Estate of Kotz

2. ““Article. VIII The Donor shall have the right to amend the provisions of this agreement and to revoke the trust hereby created, in whole or in part, by delivering to the Trustee during his lifetime, a signed instrument setting forth the amendment or revocation.””

   1 later decision quote this exact passage
   e.g. 208 F. Supp. 228 - Dauphin Deposit Trust Company v. McGinnes