Knoernschild v. Commissioner’s Empirical Analysis
97 F.2d 213 · 1938
Citation profile
8 federal appellate · 2 district ·
How this case has been cited
Cited by 14 later decisions — most recently September 1991
8 federal appellate · 2 district ·
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
Relies on Ithaca Trust Co. v. United States · Young Men's Christian Ass'n of Columbus Ohio v. Davis · Edwards v. Slocum · Humes v. United States · Mississippi Valley Trust Co. v. Commissioner of Internal Revenue
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In other words, the right extended to her to divert any or all of the funds to the financial aid of a number of other persons is so wide and so broad as to make possible the entire destruction of the corpus of the estate passing to the Academy. The gift is conditional, revocable and not final and conclusive in- its terms. * * * “Inasmuch as the decedent made no absolute bequest to the Academy but rather gave to it the corpus of the estate with the provision that the fund might be entirely diverted, the character from which exemption emanates was non-existent.””
3 later decisions quote this exact passage · from the majority“it shall be the privilege of my daughter Marie to direct said trustees to pay from said fund any part of the income or principal as my daughter may in her judgment see fit for the purpose of providing for her mother or any of her brothers or sisters in case they are in need of financial assistance. [Knoernschild v. Commissioner, 97 F.2d at 214 .]”
1 later decision quote this exact passage · from the majority“so broad as to make possible the entire destruction of the corpus of the estate passing to the Academy.”
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.