Leser v. Burnet’s Empirical Analysis
46 F.2d 756 · 1931
Citation profile
17 federal appellate · 3 district · 2 state decisions
How this case has been cited
Cited by 29 later decisions (3 by the Supreme Court) — most recently January 1986 · most notably Morgan v. Commissioner (1940), Helvering v. Campbell (1944)
17 federal appellate · 3 district · 2 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 Knowlton v. Moore · Reinecke v. Northern Trust Co. · Chase Nat Bank of City of New York v. United States · New York Trust Co. v. Eisner · Tyler v. United States
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In the light of these [Maryland cases], we would not be justified in holding otherwise than that, under the law of Maryland, language such as that used in Fulton’s conveyance, which would ordinarily create a general power with right in the donee to appoint for the benefit of his own creditors, does not have such effect in Maryland, but creates a naked power from which neither the estate of the donee nor his creditors can possibly benefit. This does not mean that a general power cannot be created in Maryland. It means merely that language such as this [“for the use and behoof of such‘person or persons as "she, by her last will * * * shall have named * * * to take and have the same”], sufficient to create a general power elsewhere, creates merely a special power in Maryland for the reason that under the Maryland hew the donee under such a power cannot exercise same in the interest of himself or his creditors. A general power could doubtless be created in Maryland by expressing in the language creating it what is held to be implied in most other jurisdictions, viz., that the donee may exercise same for his own benefit or for the benefit of his creditors; but unless this is expressed, the power under the Maryland decisions is not general, but limited; and being limited, it does not come within the meaning of a general power of appointment as that term is used in the language of the revenue act.””
1 later decision quote this exact passage · from the majoritye.g. Frank v. Frank“A general power [i. e., a broad general power including the power of the donee to appoint to herself or her estate] could doubtless be created in Maryland by expressing in the language creating it what is held to be implied in most other jurisdictions, viz., that the donee may exercise same for his own benefit or for the benefit of his creditors; but unless this is expressed, the power under the Maryland decisions is not general, but limited; and being limited, it does not come within the meaning of a general power of appointment as that term is used in the language of the revenue act.”
1 later decision quote this exact passage · from the majority““only the power to appoint, that is, to name by will, the person or persons to whom the property should go; and she had no authority to devise it for the payment of her debts, that is, to encumber or consume it altogether, for her own use. The construction insisted on would, if adopted, practically convert her from a mere life tenant into an owner of the fee.” [ 69 Md. at 394 ]”
1 later decision quote this exact passage · from the majoritye.g. Frank v. Frank
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.