Miller v. Commissioner’s Empirical Analysis

Citation profile

2 federal appellate ·

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.

1. “(1) General rule. — Property includible in the decedent's gross estate under section 2041 (relating to powers of appointment) received by a donee described in this section shall, for purposes of this section, be considered a bequest of such decedent.”

   2 later decisions quote this exact passage
   e.g. Estate of Hugh Gordon Miller, Deceased, Allen Gordon Miller, Edwin Schroff and Helen T. Ives v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Edna Allen Miller, Deceased, Allen Gordon Miller and Erwin Schroff · Miller v. Commissioner

2. “Section 2055(b)(2) was enacted as a “Special Rule” long after section 2055(b)(1), which was entitled “General Rule.” It states an exception to the general rule which is applicable to a limited category of cases upon the fulfillment of specific conditions, some of which depend on the affirmative acts of a person whose estate would be entitled to a charitable deduction were it not for the application of section 2055(b)(2) thus called into play. Section 2055(b)(2) deems the transfer to the charitable organization, under the special circumstances enumerated therein, to have been made by the original donor of the power of appointment. Under section 2055(b)(1), which states the general rule, the transfer would have been considered a bequest from the donee of the power. Both section 2055(b)(1) and section 2055(b)(2) by their terms are to be applied “for purposes of this section [sec. 2055].” Since section 2055(b)(2) was enacted after section 2055(b)(1) as a “Special Rule” forming an exception to the applicability of the “General Rule” of section 2055(b)(1) and conflicts with it in that section 2055(b)(2) provides that in the special cases covered by it the passing of property is deemded to be a transfer by the donor of the power, rather than considered a bequest by the donee of the power, we conclude that section 2055(b)(2) when properly applied, under the special circumstances enumerated therein, to a transfer pursuant to the exercise of a power of appointment, precludes the applic”

   1 later decision quote this exact passage
   e.g. Estate of Pfeifer v. Commissioner

3. “The affidavit referred to in subparagraph (C) shall be attached to the estate tax return of the decedent and shall constitute a sufficient basis for the allowance of the deduction under this paragraph in the first instance subject to a later disallowance of the deduction if the conditions herein specified are not complied with.”

   1 later decision quote this exact passage
   e.g. Miller v. Commissioner