specific portion
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 387 U.S. 213 - Northeastern Pennsylvania National Bank & Trust Co. v. United States · 1967Most cited · 127 citing opinions
marital deduction
There is no indication in the legislative history of the change from which one could conclude that Congress—in using the words 'all the income from a specific portion' in the statute—intended that the deduction afforded would be defeated merely because the 'specific portion' or the 'undivided part' was not expressed by the testator in terms of a 'fractional or percentile share' of the whole corpus.
How often courts cite the case defining “specific portion”
Court decisions citing the opinion that defined “specific portion” — 124 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.