Estate of Leder v. Commissioner’s Empirical Analysis
1989
Citation profile
14 federal appellate · 1 state decisions
How this case has been cited
Cited by 24 later decisions — most recently October 2016
14 federal appellate · 1 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
Applies 26 U.S.C. § 2035 · 26 U.S.C. § 2042 · 26 U.S.C. § 7482
Relies on Davis v. Alaska · Ohio v. Kentucky · Hein v. Ruti-Sweetwater, Inc. · Edwards v. Valdez · Bel 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The value of the gross estate shall include the value of all property— (2) Receivable by other beneficiaries. —To the extent of the amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person.”
3 later decisions quote this exact passage · from the majority“in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury.”
3 later decisions quote this exact passage · from the majority“(a) Inclusion of gifts made by decedent. —Except as provided in subsection (b), the value of the gross estate shall include the value of all property to the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, during the 3-year period ending on the date of the decedent’s death. * * * * * * (d) Decedents dying after 1981.— (1) In general. — Except as otherwise provided in this subsection, subsection (a) shall not apply to the estate of a decedent dying after December 31, 1981. (2) Exceptions for certain transfers. —Paragraph (1) of this subsection ... shall not apply to a transfer of an interest in property which is included in the value of the gross estate under section ... 2042 or would have been included under ... [section 2042] if such interest had been retained by the decedent.”
2 later decisions 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.