Brown v. Commissioner’s Empirical Analysis

Citation profile

3 federal appellate · 1 state decisions

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

1. ““But where a power of appointment is discretionary, the power being exercised relates back to the period of time of the settlement of the power. That is, in this case, to the date of the testa-tpr’s death. Therefore, when the power was once exercised, the church took the gift from the settlor, the creator of the power, and not from' the trustees themselves, for the reason that the deed created no estate in any one except through the exercise of the power to appoint under the terms of the deed. The tribunal, authorized to appoint, having exercised the power, their act relates back to the settlor and the estate passed from him, as the creator of the power, and not from the trustees.””

   1 later decision quote this exact passage · from the majority
   e.g. G. A. C. Halff Foundation v. Calvert

2. ““ ‘At the decease of the Settlor said Trustees shall pay over the capital or principal of said Trust as follows, to wit: “ ‘IX. The balance of the capital or principal of said Trust shall be distributed in such way or manner, and at such time or times, and in such proportions and upon such conditions as said Trustees or the survivors of them may, in the exercise of their sole and uncontrolled judgment, deem to be wise and best, bearing in mind the ideals of said Settlor with reference to the ownership of money and to the ideas on the general subject as expressed by him from time to time.’ ””

   1 later decision quote this exact passage · from the majority
   e.g. Levey v. Smith