Citizens & Southern National Bank v. United States’s Empirical Analysis
451 F.2d 221 · 1971
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently March 1993
5 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. § 2056
Relies on Lyeth v. Hoey · Harris v. McDonald · Barrett v. Commissioner · United States Trust Co. of New York 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(2) If as a result of the controversy involving the decedent’s will, or involving any bequest or devise thereunder, a property interest is assigned or surrendered to the surviving spouse, the interest so acquired will be regarded as having "passed from the decedent to his surviving spouse” only if the assignment of surrender is a bona fide recognition of enforceable rights of the surviving spouse in the decedent’s estate. [Emphasis supplied.]”
4 later decisions quote this exact passage · from the majority““We agree with the court in United States Trust Co. that the medium by which the decedent’s property passes, whether it be by intestacy or by means of a testamentary instrument, is immaterial. For purposes of the regulation, we are at a loss to discern why a settlement of a controversy involving an estate, a portion of which passes by intestate succession, should be treated any differently than a settlement concerning only property which has been disposed of by means of a testamentary document. We think that the Second Circuit’s broad interpretation of the regulation is entirely proper and we conclude that because the settlement agreement in the instant case ‘resol v[ed] a controversy over the decedent’s property,’ the regulation requires that the property surrendered by the widow not be considered as having passed to her from the decedent.””
2 later decisions quote this exact passage · from the majority“passed from the decedent to his surviving spouse”
2 later decisions 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.