Bandy v. Clancy’s Empirical Analysis
2016
Citation profile
4 state decisions
Relationships
Applies 26 U.S.C. § 2001 (Excise, Estate, and Gift Tax Adjustment Act of 1970) · 26 U.S.C. § 2010 · 26 U.S.C. § 2041 · 26 U.S.C. § 2044 · 26 U.S.C. § 2053 · 26 U.S.C. § 2055 · 26 U.S.C. § 2056 · 26 U.S.C. § 2514
Relies on Gregory v. Helvering · Riggs v. Del Drago · Noble v. Bruce · Yonga v. State · Johnson v. Hall
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a fictional transfer occurs from the first to die spouse to the surviving spouse, and a second fictional transfer occurs upon the death of the surviving spouse to the remainder beneficiaries.”
1 later decision quote this exact passage“property-- (I) which passes from the decedent, (II) in which the surviving spouse has a qualifying income interest for life, and (III) to which an election under this paragraph applies.”
1 later decision quote this exact passage“Treatment of property as QTIP property requires that the executor elect the property for treatment as QTIP property on the federal tax return for the estate.”
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.