essentially testamentary
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 395 U.S. 316 - United States v. Estate of Grace · 1969Most cited · 258 citing opinions
The general purpose of the statute was to include in a decedent's gross estate transfers that are essentially testamentary—i.e., transfers which leave the transferor a significant interest in or control over the property transferred during his lifetime.
How often courts cite the case defining “essentially testamentary”
Court decisions citing the opinion that defined “essentially testamentary” — 250 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.