Chastain v. Commissioner’s Empirical Analysis

Citation profile

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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[The] recomputation ... assumes as fact only the elimination of the section 691 items; there is no assumption of any modification of any gift to the surviving spouse (except to the extent that a 691 item may have been part of the bequest to that spouse). It is therefore entirely proper to apply all the statutory rules (including those governing the determination of the amount of the marital deduction) in the recomputation of the tax, based on the assumption, however, that the composition and disposition of the estate are to be considered as modified only by the exclusion of the section 691 items and in no other manner.”

   2 later decisions quote this exact passage
   e.g. Estate of Kincaid v. Commissioner · 133 F. Supp. 2d 949 - Estate of Cherry v. United States

2. “to allocate to the net value of the section 691 items an amount which roughly approximates the portion of the estate tax that was actually imposed on such net value. In order to accomplish this result it is necessary only to subtract the section 691 items from the items on the estate tax return to which they pertain, and then to make a recomputation without assuming any further change in the facts.”

   1 later decision quote this exact passage
   e.g. 133 F. Supp. 2d 949 - Estate of Cherry v. United States

3. “[[Image here]] (2) Method of computing deduction. — For purposes of paragraph (1)— [[Image here]] (C) The estate tax attributable to such net value shall be an amount equal to the excess of the estate tax over the estate tax computed without including in the gross estate such net value.”

   1 later decision quote this exact passage
   e.g. Estate of Kincaid v. Commissioner