Brown v. Commissioner’s Empirical Analysis
1969
Citation profile
8
cited by 8 later decisions
July 1985
most recently cited
Relationships
Relies on Sanford's Estate v. Commissioner of Internal Revenue · Helvering v. Lazarus · Burnet v. Guggenheim · United Mine Workers of America v. Benedict Coal Corporation · Lang 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The only thing that can conceivably be considered as having passed at that time nnder the theory of mutual wills was the right to receive the property which * * * [the survivor] owned at death. There is a substantial difference between the present transfer of a remainder interest in property owned by * * * [the survivor] at * * * [his wife’s] death and the present transfer of a right to receive whatever property * * * [the survivor] owns at his death. A joint and mutual will at the time of the death of the first testator passes no present interest in the property of the survivor. Its effect is contractual not dispositive.”
1 later decision quote this exact passage“the will was [sic ] an irrevocable contract upon Mrs. Lidbury's death, it would not result in the transfer of a present interest in the property of the survivor. The effect is contractual, not dispositive.”
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.