Brent v. Commissioner’s Empirical Analysis
1927
Citation profile
How this case has been cited
Cited by 12 later decisions — most recently June 1940
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 United States v. Robbins · Arnett v. Reade · Perkins v. Sunset Tel. and Tel. Co. · In re the Estate of Burdick · Stewart v. Stewart
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It would seem from these decisions that upon the death of the husband the entire community estate should be included as a part of his gross estate as being “ subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his estate.” (Section 402, Revenue Act of 1921.) It also follows from these decisions that, as the wife takes her portion by succession and not by right of survivorship, there is a “ transfer,” within the meaning of section 402 of the Revenue Act of 1921, of the part of the community estate which she takes and that such part is subject to the Federal estate tax.”
1 later decision quote this exact passage“subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his estate.”
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.