Hesslein v. Hoey’s Empirical Analysis
91 F.2d 954 · 1937
Citation profile
9 federal appellate · 5 state decisions
How this case has been cited
Cited by 27 later decisions (2 by the Supreme Court) — most recently June 1998 · most notably Sanford's Estate v. Commissioner of Internal Revenue (1939), Rasquin v. Humphreys (1939)
9 federal appellate · 5 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. § 410 (§ 1011 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 413 (§ 1014 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 5
Relies on Heiner v. Donnan · Burnet v. Guggenheim · Porter v. Commissioner · Porter v. Commissioner
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““There the grantor of a trust had reserved a power to revoke the appointments and to substitute other beneficiaries expressly excepting himself and his estate. In holding that the corpus of such a trust should be included in the grantor’s estate and subjected to an estate tax because the grantor had not parted with control over it, Judge Learned Hand said: “ ‘ * * * Though he has officially denuded himself, he controls the disposition while he lives; the existing limitations are conditional upon his pleasure. A gift is a bilateral transaction and demands a donee as well as a donor; it is incomplete though the donor has parted with his interest, if the donee remains indeterminate, and when the beneficiaries are determined only when the power to change them ends.’ * '* * “This language was only used in respect to a power reserved to the grantor and not given to a third party. The taxpayer here had parted with all control over the appointment.””
1 later decision quote this exact passage · from the majoritye.g. Hernstadt v. Hoey“`If during his life he shall terminate his reserved powers, a gift tax will then accrue. If they are terminated by his death, the property will be subject to an estate tax.'”
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.