Fuchs v. Commissioner’s Empirical Analysis
1966
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently February 1991
4 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. § 2042
Relies on Commissioner of Internal Revenue v. Estate L Noel H M · United States v. Rhode Island Hospital Trust Co. · 121 Cal. App. 2d 241 - Reliance Life Insurance v. Jaffe · 87 F. Supp. 773 - National Metropolitan Bank v. United States · 18 Wis. 2d 109 - Lee v. Preiss
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"If decedent had acted to violate the terms of the partners’ agreement by changing the beneficiary on the Fuchs or Pflasterer policies, John or Forrest would have had a valid claim against decedent’s estate which would have reduced the gross estate by an equivalent amount. Sec. 2053(c)(2); sec. 20.2053-4, Estate Tax Regs. Thus, if decedent had exercised any of his so-called incidents of ownership, his estate would be liable to John or Forrest for the amount of the insurance proceeds, which liability would, in turn, reduce his gross estate.””
1 later decision quote this exact passage“Generally speaking, the term ["incidents of ownership”
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.