White v. United States’s Empirical Analysis
1981
Citation profile
Relationships
Applies 26 U.S.C. § 2041
Relies on 29 Ill. 2d 165 - In Re Estate of Breault · Farnum v. Pennsylvania Co. for Insurance on Lives & Granting Annuities · Bank of New York v. Black · Chase National Bank v. Chicago Title & Trust Co. · In re the Estate of Clark
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Powers Created Prior to October 21,1942, but Not Included in Gross Estate: Securities held by the Marine Midland Bank-Western, Buffalo, New York, in a trust created by Charlotte K. Townsend, under Item 7th of her Will, subject to general power of appointment, are not included in decedent’s gross estate under the provisions of Sec. 2041, I.R.C., because decedent never exercised power. (Copy of C.K. Townsend Will follows Sch. F)”
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.