Royce v. Commissioner’s Empirical Analysis
1942
Citation profile
How this case has been cited
Cited by 9 later decisions — most recently June 1966
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 Tyler v. United States · May v. Heiner · Bullen v. State of Wisconsin · Porter v. Commissioner · Helvering v. Safe Deposit & Trust Co.
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The rights of the decedent to withdraw the trust corpus terminated at her death. Neither the trust property nor her intangible rights therein were subject to distribution as a part of her estate. The interests of the remaindermen as to them passed directly from the settlor of the trust. At no time was the trust corpus actually the property of the decedent. [[Image here]] Clearly the trust corpus was not includable in the decedent’s gross estate * * * because it was neither subject to the payment of charges against the estate nor to distribution as a part of 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.