Public-domain · open source
OpenJurist
← 5 TC 673 - Eckhardt v. Commissioner

Eckhardt v. Commissioner’s Empirical Analysis

1945

Citation profile

11
cited by 11 later decisions
January 1976
most recently cited

3 federal appellate ·

How this case has been cited

Cited by 11 later decisions — most recently January 1976

3 federal appellate ·

501945195019601970decided

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 Helvering v. Hallock · Fidelity-Philadelphia Trust Co. v. Rothensies · Commissioner of Internal Revenue v. Field's Estate · Frances Biddle Trust v. Commissioner · Fahnestock v. Commissioner

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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “did not create their respective trusts independently of each other and without any prior concert of action or understanding. From the evidence, we are satisfied that these trusts were executed under such circumstances as would justify the respondent in determining that they were reciprocal and executed in consideration of one another. The evidence submitted in behalf of the petitioner was not sufficient to rebut the presumption of the correctness of that determination.”
    1 later decision quote this exact passage
    e.g. Estate of Carrie Stark Newberry v. Commissioner
  2. “The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated, except real property situated outside of the United States — * * * * * * *”
    1 later decision quote this exact passage
    e.g. In Re Lueders'estate

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.