Holman v. Commissioner’s Empirical Analysis
601 F.3d 763 · 2010
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 2036 · 26 U.S.C. § 2701 · 26 U.S.C. § 2703
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Higgins v. Commissioner · Estate of Newhouse v. Commissioner · Propstra v. United States · Blodgett v. Commissioner
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the uncertainties that would otherwise be inherent if valuation methods attempted to account for the likelihood that estates, legatees, or heirs would sell their interests together with others who hold undivided interests in the property. Executors will not have to make delicate inquiries into the feelings, attitudes, and anticipated behavior of those holding undivided interests in the property in question. * * *”
2 later decisions quote this exact passage · from the majority“active or otherwise. The donors have not presented any argument or asserted any facts to distinguish their situation from the use of a similar partnership structure to hold a passbook savings account, an interest-bearing checking account, government bonds, or cash. We and other courts have held that”
2 later decisions quote this exact passage · from the majority“I find it telling that members of Congress have failed in their attempts to amend § 2703(b)(2) by substituting the legislative phrase 'members of the decedent's family' with the Commissioner's phrase 'natural objects of the transferor's bounty.'”
2 later decisions quote this exact passage · from the dissent
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.