Dimock v. Corwin’s Empirical Analysis

Citation profile

15 federal appellate · 3 district · 7 state decisions

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.

1. “It seems clear that none of the cases cited contains any support for the novel proposition that income produced by gift property, after the gift has been completed, belongs to the donor and is property received or acquired from him by the donee; nor is there, in these cases, anything to impeach the conclusion of the trial court, or that of the Tax Court in the Howard case, [7] that the income produced by property of any kind belongs to the person who owns the property at the time it produces such income and does not originate with a donor who has made a completed gift of that property prior to its production of the income. * * * * * * Moreover, no reason is suggested for holding that one form of income, i.e., “profit gained through a sale or conversion of capital assets,” * * * is outside the exception, whereas other forms of income, such as dividends, rentals and interest, fall within its terms. It follows that the government’s contention that the full value of the property held in joint tenancy by decedent and his wife at the time of his death should have been included in decedent’s gross estate must be rejected. [Citations omitted.]”

   1 later decision quote this exact passage · from the majority
   e.g. Estate of Goldsborough v. Commissioner

2. ““The opinion in the case of Dimock v. Corwin, 2 Cir., 99 F.2d 799, 801 , somewhat more in detail uses this language: “ ‘Joint tenancies at common law and tenancies by the entirety have one marked similarity — -it is the incident of the right of survivorship. Such right is the immediate consequence of the peculiar mode in which joint tenants are seized, that is, of the whole jointly but of nothing separately. The difference between the two classes of tenancies is the right which exists in a joint tenant, and not in a tenant by the entirety, to sever the tenancy by his sole act as an inter vivos transaction, and thus destroy the right of survivor-ship. Unless a joint tenancy be severed during the lives of the joint tenants, the right of survivorship persists, and upon the death of one of the joint tenants, the survivor takes the whole estate. Neither joint tenant can dispose of any interest in the property by will and defeat the right of survivorship of the whole.’ ””

   1 later decision quote this exact passage · from the majority
   e.g. Witzel v. Witzel

3. “But here no uncertainty existed at the time Mr. Crosby died which was inherent in the language of his will. But for the New York statute above quoted, the provisions of the will disposing of the residuary estate were definite enough. [Citations.] Until and unless the widow exercised her statutory right to defeat partially the tax-exempt testamentary disposition of the residuary estate which her husband had made, his will was effective as to all of it. This right was in the nature of a power which could be renounced. Her waiver of it was unnecessary to make the will valid. [Citation.] It was but the termination of a possibility that the valid will would not continue to apply to a portion of the estate to which it did apply at the instant of death and thereafter, and was of importance in the proceedings for the probate of the will in the Surrogate's Court.”

   1 later decision quote this exact passage · from the majority
   e.g. 164 Cal. App. 2d 698 - Estate of Adams