Olk v. United States’s Empirical Analysis
536 F.2d 876 · 1976
Citation profile
22 federal appellate · 1 district ·
How this case has been cited
Cited by 111 later decisions — most recently November 2018 · most notably United States v. Conforte (1980), United States v. Harris (1991)
22 federal appellate · 1 district ·
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 Commissioner of Internal Revenue v. Duberstein D Stanton · Old Colony Trust Co. v. Commissioner · Bogardus v. Commissioner · Commissioner v. LoBue · Robertson v. United States
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 111 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he statute does not use the term “gift” in the common-law sense, but in a more colloquial sense. This Court has indicated that a voluntary executed transfer of his property by one to another, without any consideration or compensation therefor, though a common-law gift, is not necessarily a “gift” within the meaning of the statute. For the Court has shown that the mere absence of a legal or moral obligation to make such a payment does not establish that it is a gift. Old Colony Trust Co. v. Commissioner, 279 U.S. 716, 730 [ 49 S.Ct. 499, 504 , 73 L.Ed. 918 ], And, importantly if the payment proceeds primarily from “the constraining force of any moral or legal duty,” or from “the incentive of anticipated benefit” of an economic nature, Bogardus v. Commissioner, 302 U.S. 34, 41 [ 58 S.Ct. 61, 65 , 82 L.Ed. 32 ], it is not a gift. And, conversely, “[w]here the payment is in return for services rendered, it is irrelevant that the donor derives no economic benefit from it.” Robertson v. United States, 343 U.S. 711, 714 [ 72 S.Ct. 994, 996 , 96 L.Ed. 1237 ]. A gift in the statutory sense, on the other hand, proceeds from a “detached and disinterested generosity,” Commissioner v. LoBue, 351 U.S. 243, 246 [ 76 S.Ct. 800, 803 , 100 L.Ed. 1142 ]; “out of affection, respect, admiration, charity or like impulses.” Robertson v. United States, supra, [343 U.S.] at 714 [ 72 S.Ct. at 996 ]. And in this regard, the most critical consideration, as the Court was agreed in the leading case her”
1 later decision quote this exact passage · from the majority“No obligation on the part of the patron exists to give [money] to a dealer and “dealers perform no service for patrons which a patron would normally find compensable.” Another finding is that there exists “no direct relation between services performed for management by a dealer and benefit or detriment to the patron.””
1 later decision quote this exact passage · from the majority“proceeds primarily from 'the constraining force of any moral or legal duty,' or from 'the incentive of anticipated benefit' of an economic nature, * * * it is not a gift.”
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.