reversionary interest
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 325 U.S. 687 - Goldstone v. United States · 1945Most cited · 179 citing opinions
The existence of such an interest constitutes an important incident of ownership sufficient by itself to support the imposition of the estate tax.
How often courts cite the case defining “reversionary interest”
Court decisions citing the opinion that defined “reversionary interest” — 179 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.