Estate of Ross H. Compton, Deceased, by First National Bank of Middletown v. Commissioner of Internal Revenue’s Empirical Analysis
1976
Citation profile
7 federal appellate ·
Relationships
Applies 26 U.S.C. § 2035
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · United States v. Wells · Ellington v. Blumstein · Allen v. Trust Co. · The Cleveland Trust Company and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased v. United States of America, the Cleveland Trust Company and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased, Plaintiffs-Cross v. United States of America, Defendant-Cross
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“dominant purpose is to reach substitutes for testamentary dispositions and thus to prevent the evasion of the estate tax.”
1 later decision quote this exact passage · from the majority“not substantial or frequent enough to establish”
1 later decision quote this exact passage · from the majority
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.