Wisely v. United States’s Empirical Analysis
893 F.2d 660 · 1990
Citation profile
17 federal appellate · 2 district · 5 state decisions
Relationships
Applies 26 U.S.C. § 2056
Relies on New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · White v. United States · Trop v. Dulles
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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Deductions are a matter of legislative grace, and the taxpayer seeking the benefit of a deduction must show that every condition which Congress has seen fit to impose has been fully satisfied.”
6 later decisions quote this exact passage · from the majority“[t]he Estate has not pointed to any language in the will from which it can be concluded that the testator's paramount intention was to qualify the marital trust for a marital deduction....”
2 later decisions quote this exact passage · from the majority“the intent of the testator rests in the words he uses.”
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.