Parson v. United States’s Empirical Analysis
460 F.2d 228 · 1972
Citation profile
11 federal appellate · 5 state decisions
How this case has been cited
Cited by 23 later decisions — most recently October 2016
11 federal appellate · 5 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
Applies 26 U.S.C. § 2042
Relies on United States v. Stapf · Hodge v. Ellis · United States v. Pisacano · Magee v. Young · Brick & Tile, Inc. v. Parker
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * forced to make a conscious decision between irrevocably assigning all rights, title and every incident of ownership to Mrs. Parson, or expressly retaining ownership and naming a beneficiary.”
3 later decisions quote this exact passage · from the majority“[U]nder Erie we cannot skirt the clear import of state decisional law solely because the result is harsh.”
2 later decisions quote this exact passage · from the majority““Under Texas law, property acquired by a husband and wife in another state prior to their moving to Texas will retain the character of ownership it had in the state from which it was removed. Property which was characterized as separate at the time acquired remains separate, although subsequently paid for with community funds, subject to the community’s right of reimbursement.””
1 later decision quote this exact passage · from the majoritye.g. Gaulding v. Gaulding
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.