Lee v. Commissioner’s Empirical Analysis
57 F.2d 399 · 1932
Citation profile
21 federal appellate · 1 state decisions
How this case has been cited
Cited by 32 later decisions (2 by the Supreme Court) — most recently December 1963 · most notably Helvering v. Grinnell (1935), Legg's Estate v. Commissioner (1940)
21 federal appellate · 1 state decisions
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 Reinecke v. Northern Trust Co. · Chase Nat Bank of City of New York v. United States · Tyler v. United States · Saltonstall v. Saltonstall · Winthrop Astor Chanler v. Otto Kelsey
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“property passing under a general power of appointment.”
2 later decisions quote this exact passage““ * * * The power which the Congress had in mind, and which it called ‘general,’ was a power which could be exercised by either will or deed, and did not have to include both. A decedent could select either method, by will or deed, by which a power could be exercised by a donee. Either method, if the donee of the power is not restricted as to appointees, complies with the statute, and the power is general.””
1 later decision quote this exact passage““Moreover, according to the weight of authority, a power of appointment by will alone is ‘general,’ when, as in this case, it does not restrict the donee to the appointment of any particular person or class of persons, but leaves him free to appoint such beneficiaries as he may desire.””
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.