generating source
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 287 U.S. 224 - Gwinn v. Commissioner · 1932Most cited · 140 citing opinions
The death became the generating source of definite accessions to the survivor's property rights. Although the property here involved was held under a joint tenancy with the right of survivorship created by the 1915 transfer, the rights of the possible survivor were not then irrevocably fixed since under the state laws the joint estate might have been terminated through voluntary conveyance by either party, through proceedings for partition, by an involuntary alienation under an execution. The right to effect these changes in the estate was not terminated until the cotenant's death.
How often courts cite the case defining “generating source”
Court decisions citing the opinion that defined “generating source” — 140 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.