Estate of Clayton v. Commissioner’s Empirical Analysis
976 F.2d 1486 · 1992
Citation profile
23 federal appellate · 8 state decisions
How this case has been cited
Cited by 45 later decisions — most recently March 2022 · most notably Sealy Power, Ltd. v. Commissioner (1995), McKnight v. Commissioner (1993)
23 federal appellate · 8 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. § 2001 (Excise, Estate, and Gift Tax Adjustment Act of 1970) · 26 U.S.C. § 2056 · 26 U.S.C. § 2518 · 26 U.S.C. § 6214 · 26 U.S.C. § 7483
Relies on Korematsu v. United States · Fernandez v. Wiener · McIngvale v. Commissioner · ESTATE OF MANSCILL 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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“no person has a power to appoint any part of the property to any person other than the surviving spouse.”
7 later decisions quote this exact passage · from the majority“(7) Election with respect to life estate for surviving spouse.— (A) In general. — In the case of qualified terminable interest property— (i) for purposes of subsection (a), such property shall be treated as passing to the surviving spouse, and (ii) for purposes of paragraph (1)(A), no part of such property shall be treated as passing to any person other than the surviving spouse. (B) Qualified terminable interest property defined. — For purposes of this paragraph— (i) In general. — The term “qualified terminable interest property” means property— (I) which passes from the decedent, (II) in which the surviving spouse has a qualifying income interest for life, and (III) to which an election under this paragraph applies. (ii) Qualifying income interest for life. — The surviving spouse has a qualifying income interest for life if— (I) the surviving spouse is entitled to all the income from the property, payable annually or at more frequent intervals, or has a usufruct interest for life in the property, and (II) no person has a power to appoint any part of the property to any person other than the surviving spouse. Subclause (II) shall not apply to a power exercisable only at or after the death of the surviving spouse. To the extent provided in regulations, an annuity shall be treated in a manner similar to an income interest in property (regardless of whether the property from which the annuity is payable can be separately identified). (iii)Property includes interest therein. — T”
5 later decisions quote this exact passage · from the majority“(v) Election. — An election under this paragraph with respect to any property shall be made by the executor on the return of tax imposed by section 2001. Such an election, once made, shall be irrevocable.”
4 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.