80 Misc. 2d 32 - In re Duncan’s Empirical Analysis
1974
Citation profile
6
cited by 6 later decisions
January 2012
most recently cited
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 7426
Relies on United States v. Eiland · Van Cott v. . Prentice · Hamilton v. Drogo · Morrow v. Apple · In re Connolly
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ARTICLE THIRD: * * * * * 4c 1. This Trust shall be held and administered for the benefit of the family group consisting of those from time to time living of my husband, MATTHEW DUNCAN, my son, THOMAS W. DO-RAN, his children and the issue of his children. My Trustee shall pay over or use, apply and expend whatever part or all of the net income or principal (even to the point of exhaustion thereof), or both, thereof he shall deem proper or necessary in order to provide comfortable support, maintenance and/or education (at any level) to the individual members of the said family group. My Trustee shall not feel bound, in making such payments, uses, applications or expenditures, to observe any rule or precept of equality as between the individual members of said family group.””
1 later decision quote this exact passage“It is clearly the law that where a trustee in administering the trust is given absolute discretion as to the application of income or principal to one or more of a group of beneficiaries without being bound to observe any rule or precept of equality, that the beneficiaries have no absolute right to receive income from the trust, their gift being “only of so much as the trustee shall properly determine to apply”. Matter of Connolly, 71 Misc. 388, 389 , 130 N.Y.S. 194, 195 [(Sur.Ct. Kings Co. 1911)]; Hamilton v. Drogo, 241 N.Y. 401 , 150 N.E. 496 [(1926)]. 362 N.Y.S.2d at 791 .”
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.