Crown v. Commissioner’s Empirical Analysis
1977
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 26 later decisions (1 by the Supreme Court) — most recently October 2019 · most notably Dickman v. Commissioner (1984), Young v. Commissioner (1991)
7 federal appellate ·
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 Commissioner of Internal Revenue v. Duberstein D Stanton · Automobile Club of Mich. v. Commissioner · Dixon v. Unied States · New York Trust Co. v. Eisner · Commissioner v. Wemyss
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Thus, all transactions whereby property or property rights or interests are gratuitously passed or conferred upon another, regardless of the means or device employed, constitute gifts subject to tax.”
2 later decisions quote this exact passage“and payable on demand. The other was one made to Artesian; the parties dispute its characterization as a term or a demand loan. 3 After an audit, the Commissioner determined that the loans made by the decedent and Esther resulted in taxable gifts to the extent of the value of the use of the money lent. 4 4 Statutory notices of gift tax deficiency were issued for each of the calendar quarters ending March 31, 1971, through December 31, 1976; the total amounts were $41,109.78 for Esther and $42,212.91 for the decedent. Esther and the decedent's estate (”
1 later decision quote this exact passage“8 Where the property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of the property exceeded the value of the consideration shall be deemed a gift, and shall be included in computing the amount of gifts made during the calendar quarter. 9 The present gift tax provisions were enacted by the Revenue Act of 1932. The Congressional Committee reports reflect Congress' intent to reach any gratuitous transfer of any interest in property: 10 The terms”
1 later decision 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.