McCarthy v. United States’s Empirical Analysis
806 F.2d 129 · 1986
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently April 2001
12 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
Applies 26 U.S.C. § 2031 · 26 U.S.C. § 2035
Relies on Burnet v. Harmel · Blair v. Commissioner · Sanford's Estate v. Commissioner of Internal Revenue · Helvering v. Stuart · United States v. Mitchell
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]here remains sufficient justification compelling the inclusion [in the gross estate] of outstanding checks issued to noncharitable donees. The Internal Revenue Code now exempts only those gifts made by a decedent up to $10,000 per donee, per year. I.R.C. § 2035(b)(2) (1985). To the extent of that exemption, application of the relation back doctrine fosters estate tax avoidance. By issuing a check to a noncharitable donee with the understanding that it not be cashed until after his death, a decedent may effectively bequest up to $10,000 per donee, thus avoiding the estate tax consequences normally attending such transactions.”
6 later decisions quote this exact passage“The amount of cash belonging to the decedent at the date of his death, whether in his possession or in the possession of another, or deposited with a bank, is included in the decedent's gross estate.”
3 later decisions quote this exact passage“No such practical consideration extends to noncharitable gifts. No offsetting deduction exists for gifts made to noncharitable donees.”
2 later decisions 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.