Mearkle v. Commissioner’s Empirical Analysis
1941
Citation profile
6
cited by 6 later decisions
September 1952
most recently cited
1 federal appellate ·
Relationships
Relies on Helvering v. Le Gierse · Guggenheim v. Rasquin · Powers v. Commissioner · United States v. Ryerson · Keller 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(c) To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, * * Revenue Act of 1932, § 302(c), 26 U.S.C.A. Int.Rev.Acts, p. 228, amending the Joint Resolution of March 1931, 26 U.S.C.A. Int.Rev.Acts, p. 227.”
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.