41 F. Supp. 905 - Stuart v. Hassett’s Empirical Analysis
1941
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 8 later decisions — most recently June 1988
5 federal appellate · 1 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 United States v. Jacobs · Maass v. Higgins · Dimock v. Corwin · Kelley v. Commissioner · San Clemente Sheep Co. v. Commissioner
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The value of the gross estate of the decedent shall be determined by including the value * * * of all property * * “(e) Joint interests. “(1) To the extent of the interest therein held as joint tenants by the decedent and any other person, * * * except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money’s worth: Provided, That where such property or any part thereof, or part of the consideration with which such property was acquired, is shown to have been at any time acquired by such other person from the decedent for less than an adequate and full consideration in money or money’s worth, there shall be excepted only such part of the value of such property as is proportionate to the consideration furnished by such other person: * *”
2 later decisions quote this exact passage · from the majority“The jointly held property is not the gift property itself, in either its original or transmuted form, but property traceable to (1) the profits made through sales of the original gift property and successive reinvestments of the proceeds of such sales or (2) the rents, interest and dividends produced by such property in its original or converted form, while title thereto was in the wife. The question presented by this appeal, then, is whether such profits and income, realized from property originally received by the wife as a gift from her husband and traceable into property which was held by them as joint tenants at the time of the husband’s death, came within the exception to the requirement of Section 811(e) [predecessor to sec. 2040] that the. entire value of property held in joint tenancy shall be included in the decedent’s gross estate.”
1 later decision quote this exact passage · from the majority“such part of the value of such property as is proportionate to the consideration furnished by [the surviving joint tenant]”
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.