Parker v. Commissioner’s Empirical Analysis
1974
Citation profile
Relationships
Applies 26 U.S.C. § 2056
Relies on Louis Weber v. United States · Estate of Hagmann v. Commissioner · Hardenbergh v. Commissioner · National Labor Relations Board, Petitioner-Cross v. Bogart Sportswear Mfg. Co., Inc., International Ladies' Garment Workers Union, Intervenor-Cross · Citizens & Southern National Bank 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If under this section an interest would, in the absence of a disclaimer by the surviving spouse, be considered as passing from the decedent to such spouse, and if a disclaimer of such interest is made by such spouse, then such interest shall, for the purposes of this section, be considered as passing to the person or persons entitled to receive such interest as a result of the disclaimer.”
1 later decision quote this exact passage · from the majority“fifty percent (50%) of the value of my adjusted gross 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.