Gallenstein v. United States’s Empirical Analysis
975 F.2d 286 · 1992
Citation profile
18 federal appellate · 2 state decisions
How this case has been cited
Cited by 34 later decisions — most recently April 2022 · most notably Coar v. Kazimir (1993), United States v. Spinelle (1994)
18 federal appellate · 2 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. § 1001 · 26 U.S.C. § 1014 · 26 U.S.C. § 2040
Relies on Thomas v. Arn · Morton v. Mancari · Davis v. Michigan Department of the Treasury · West Virginia University Hospitals, Inc. v. Casey · Radzanower v. Touche Ross & Co.
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) [w]here provisions in the two acts are in irreconcilable conflict, the later act to the extent of the conflict constitutes an implied repeal of the earlier one; and (2) [i]f the later act covers the whole subject of the earlier one and is clearly intended as a substitute, it • will operate similarly as a repeal of the earlier act. But in either ease, the intention of the Legislature to repeal must be clear and manifest.”
5 later decisions quote this exact passage · from the majority“(b) Certain interests of husband and wife (1) Interests of spouse excluded from gross estate Notwithstanding subsection (a), in the case of any qualified joint interest, the value included in the gross estate with respect to such interest by reason of this section is one-half of the value of such qualified joint interest. (2) Qualified joint interest defined For purposes of paragraph (1), the term “qualified joint interest” means any interest in property held by the decedent and the decedent’s spouse as joint tenants or as tenants by the entirety, but only if ... such joint interest was created by the decedent, the decedent’s spouse, or both....”
1 later decision quote this exact passage · from the majority“The statutes at issue here are far from mutually exclusive in the manner necessary for such an assumption. Congress expressly made one subsection applicable to all decedents dying after 1981. Another subsection, applicable to interests created before 1977, allowed a different computation for purposes of calculating the estate’s taxable income_ Despite the government’s extensive discussion of legislative history, we find the fact that Congress chose not to change § 2040(b)(l)’s operative effective date dispositive of this case.”
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.