Keeter v. United States’s Empirical Analysis
461 F.2d 714 · 1972
Citation profile
13 federal appellate · 1 district ·
How this case has been cited
Cited by 23 later decisions — most recently April 1997
13 federal appellate · 1 district ·
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. § 2031 · 26 U.S.C. § 2041
Relies on Gregory v. Helvering · Morgan v. Commissioner · Tremont v. United States · Rogers' Estate v. Helvering · Workman v. Boone
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.
“We know of no state in which the executor is empowered to do whatever he chooses with a decedent’s estate. Certainly Florida law required Mrs. Shaw’s executors to do precisely what Mrs. Shaw directed in her will. See Fla.Stat.Ann. § 733.01: In Re Estate of Rosenthal, 1966, Fla.App., 189 So .2d 507 ; Whitfield v. Whitfield, 1937, 127 Fla. 74 , 172 So. 711 . Thus, under the state law that defines the substance of Mrs. Shaw’s directive authority over the insurance proceeds, the executor could not act as an insulator preventing Mrs. Shaw from spreading the insurance bounty as she chose, nor was the executor an independent agent with respect to her estate. 461 F.2d at 719 .”
1 later decision quote this exact passage · from the majority“) elected a settlement option which provided that the insurance proceeds should be held under four identical supplementary contracts, issued to the decedent, Mrs. Bessie Love Shaw, and their daughters in equal shares. By the terms of this settlement option decedent was to receive interest on her share of the proceeds for her life, and a supplementary contract in the amount of $25,000 was accordingly issued to the decedent. The settlement option also expressly provided that the principal and accrued interest from the proceeds were to be paid to”
1 later decision quote this exact passage · from the majority“enters our decisions. But we find the government's claim here to be endowed with unusual pellucidity and the taxpayer's claim to be unusually factitious. Without a quiver of equivocation, we conclude that an insurance settlement option which granted the proceeds from the life insurance of the decedent taxpayer's husband to”
1 later decision 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.