Oetting v. United States’s Empirical Analysis
712 F.2d 358 · 1983
Citation profile
19 federal appellate · 1 district ·
How this case has been cited
Cited by 38 later decisions — most recently June 2009 · most notably Estate of La Meres v. Comm'r (1992), Keller v. Commissioner (1984)
19 federal appellate · 1 district ·
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
Applies 26 U.S.C. § 2055
Relies on Bob Jones University v. United States · Lyeth v. Hoey · Robbins v. Commissioner of Internal Revenue · Underwood 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“accomplished by giving the income interest in a trust to an individual for life, with the remainder to charity.”
5 later decisions quote this exact passage · from the majority“A deduction is claimed only for those amounts that were actually received by the four charities. The deduction should be allowed.”
2 later decisions quote this exact passage · from the majority“portion of the residuary estate certain to be received by charity (or not subject to diversion for a noncharitable purpose) is property in which no noncharitable interest exists and is therefore deductible and not a split interest.”
1 later decision quote this exact passage · from the majority
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.