Commissioner v. Hart’s Empirical Analysis
76 F.2d 864 · 1935
Citation profile
4 federal appellate · 2 state decisions
How this case has been cited
Cited by 15 later decisions — most recently July 2008
4 federal appellate · 2 state decisions
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 Poe v. Seaborn · Way v. Root · Bowen v. Lansing · Detroit & Security Trust Co. v. Kramer · Hoyt v. Winstanley
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.
“"In Michigan, the common-law rule that a conveyance to husband and wife creates a tenancy by the entirety has persisted except in respect to conveyances explicitly indicating that some other kind of tenancy is intended. Even the qualifying phrase `as joint tenants,' while sufficient to create a joint tenancy in a conveyance to grantees generally, does not avoid the creation of an estate by the entirety when the grantees stand in the marital relation to each other." [ Id. at 504 , 130 N.W.2d 38 , quoting Comm'r of Internal Revenue v. Hart, 76 F.2d 864, 865 (C.A.6,1935).]”
1 later decision quote this exact passage · from the majority“* * * The holding by the entireties in Michigan is therefore entirely analogous to the community holding involved in Poe, Collector of Internal Revenue v. Seaborn, 282 U. S. 101 * * *.”
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.