Jackson v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• Congress “chose a technique which required the draftsmen of testamentary instruments to be meticulous in adhering to the formal requirements of section 2056”
• Congress \chose a technique which required the draftsmen of testamentary instruments to be meticulous in adhering to the formal requirements of section 2056 \
• “Qualification for the marital deduction must be determined as of the time of death.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

83 cases in this archive cite this case; the 20 most cited are listed.

• Northeastern Pennsylvania National Bank & Trust Co. v. United States
  Supreme Court· 1967-05-22· cited 54×
• Putnam v. Putnam
  Massachusetts Supreme Judicial Court· 1974-09-20· cited 48×
• Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United States
  Second Circuit· 1966-03-29· cited 40×
• Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal Revenue
  First Circuit· 1974-11-19· cited 39×
• Estate of Hubert v. Commissioner
  U.S. Tax Court· 1993-10-19· cited 33×
• Estate of Mervin G. Pierpont, Deceased, Union Trust Company of Maryland and Ernest L. Poyner, Executors v. Commissioner of Internal Revenue
  Fourth Circuit· 1964-09-04· cited 27×
• Estate of Edward N. Opal, Deceased, Mae Opal, Now by Remarriage Known as Mae Konefsky v. Commissioner of Internal Revenue
  Second Circuit· 1971-11-01· cited 26×
• Murray v. United States
  Court of Claims· 1982-08-25· cited 26×
• Estate of Howard v. Commissioner
  U.S. Tax Court· 1988-08-23· cited 25×
• Babson v. Babson
  Massachusetts Supreme Judicial Court· 1977-12-28· cited 22×
• Estate of Rapp v. Commissioner
  Ninth Circuit· 1998-03-18· cited 22×
• Miller v. Commissioner
  U.S. Tax Court· 1967-06-12· cited 21×
• Estate of Clayton v. Commissioner
  U.S. Tax Court· 1991-09-16· cited 21×
• Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United States
  Sixth Circuit· 1965-12-17· cited 20×
• The First National Exchange Bank of Roanoke, and Trustee Under the Will of Josephus Daniels Pell, Deceased v. United States
  First Circuit· 1964-07-24· cited 18×
• Provident National Bank, of the Estate of Abram L. Spector and Trustee Under Paragraph 12 of the Will of Abram L. Spector v. United States
  Third Circuit· 1978-07-14· cited 18×
• Estate of Robertson v. Commissioner
  U.S. Tax Court· 1992-06-29· cited 18×
• Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal Revenue
  D.C. Circuit· 1975-11-03· cited 17×
• First National Bank of Topeka, Kan. v. United States
  D. Kansas· 1964-08-20· cited 16×
• Farley v. United States
  Court of Claims· 1978-07-14· cited 16×

Cites

11 cases in this archive are cited by this case.

• United States v. Stapf
  Supreme Court· 1964-01-06· cited 139×
• T. Everett Starrett v. Commissioner of Internal Revenue
  First Circuit· 1955-06-06· cited 56×
• Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, Executors
  Third Circuit· 1958-01-31· cited 51×
• Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal Revenue
  Ninth Circuit· 1960-08-31· cited 40×
• Edwin O. Bookwalter, District Director of Internal Revenue v. Maude H. Lamar, Personally and as of the Estate of Frederick C. Lamar, Deceased
  Eighth Circuit· 1963-12-09· cited 29×
• United States v. Lottie A. Mappes, Individually, and Ernest E. Mappes, of the Estate of William G. Mappes, Deceased
  Tenth Circuit· 1963-06-03· cited 28×
• United States v. Louise M. Quivey and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, Deceased
  Eighth Circuit· 1961-08-03· cited 27×
• Gale v. Commissioner
  U.S. Tax Court· 1960-10-31· cited 21×
• United States v. First National Bank and Trust Company of Augusta, as Under Will of J. Adolphus Setze
  First Circuit· 1961-12-13· cited 19×
• Estate of Rudnick v. Commissioner
  U.S. Tax Court· 1961-09-15· cited 16×
• Jackson v. United States
  Supreme Court· 1963-10-28· cited 1×

Other cases named Jackson v. United States

853 other CourtListener records share this case name; the 50 most cited are listed.

• Jackson v. United States
  Supreme Court· 1913-06-16· cited 80×
• Jackson v. United States
  Court of Claims· 1978-03-22· cited 68×
• Jackson v. United States
  Supreme Court· 1984-04-02· cited 59×
• Jackson v. United States
  Supreme Court· 1986-04-21· cited 54×
• Jackson v. United States
  Ninth Circuit· 1900-05-14· cited 52×
• Jackson v. United States
  Eighth Circuit· 2008-05-21· cited 45×
• Jackson v. United States
  Supreme Court· 1995-10-02· cited 44×
• Jackson v. United States
  District of Columbia Court of Appeals· 1974-12-19· cited 41×
• Jackson v. United States
  District of Columbia Court of Appeals· 1979-07-02· cited 36×
• Jackson v. United States
  Supreme Court· 1980-11-17· cited 36×
• Jackson v. United States
  District of Columbia Court of Appeals· 1993-03-30· cited 35×
• Jackson v. United States
  District of Columbia Court of Appeals· 2002-08-29· cited 34×
• Jackson v. United States
  District of Columbia Court of Appeals· 1978-12-01· cited 34×
• Jackson v. United States
  First Circuit· 1998-09-17· cited 33×
• Jackson v. United States
  District of Columbia Court of Appeals· 1970-02-17· cited 31×
• Jackson v. United States
  District of Columbia Court of Appeals· 1979-06-26· cited 30×
• Jackson v. United States
  District of Columbia Court of Appeals· 2008-01-17· cited 29×
• Jackson v. United States
  District of Columbia Court of Appeals· 1986-01-14· cited 25×
• Jackson v. United States
  Court of Claims· 1952-04-08· cited 24×
• Jackson v. United States
  Supreme Court· 2000-12-04· cited 23×
• Jackson v. United States
  Federal Claims· 2008-02-27· cited 22×
• Jackson v. United States
  E.D. Michigan· 2001-02-21· cited 21×
• Jackson v. United States
  E.D. South Carolina· 1964-10-21· cited 19×
• Jackson v. United States
  Supreme Court· 2000-10-30· cited 19×
• Jackson v. United States
  District of Columbia Court of Appeals· 2003-03-27· cited 18×
• Jackson v. United States
  D. Maryland· 1999-12-22· cited 17×
• Jackson v. United States
  D. New Jersey· 1971-02-26· cited 16×
• Jackson v. United States
  Ninth Circuit· 1924-01-07· cited 16×
• Jackson v. United States
  District of Columbia Court of Appeals· 1977-09-28· cited 15×
• Jackson v. United States
  District of Columbia Court of Appeals· 1985-09-04· cited 14×
• Jackson v. United States
  District of Columbia Court of Appeals· 1977-02-02· cited 14×
• Jackson v. United States
  Court of Claims· 1986-09-10· cited 14×
• Jackson v. United States
  Eleventh Circuit· 2017-10-25· cited 14×
• Jackson v. United States
  Supreme Court· 1975-11-11· cited 14×
• Jackson v. United States
  N.D. Texas· 1966-08-17· cited 13×
• Jackson v. United States
  District of Columbia Court of Appeals· 1976-04-01· cited 12×
• Jackson v. United States
  D. Kansas· 1928-03-14· cited 12×
• Jackson v. United States
  District of Columbia Court of Appeals· 1976-05-11· cited 12×
• Jackson v. United States
  Third Circuit· 1952-05-20· cited 11×
• Jackson v. United States
  District of Columbia Court of Appeals· 2007-05-17· cited 11×
• Jackson v. United States
  Court of Claims· 1952-01-08· cited 11×
• Jackson v. United States
  Court of Claims· 1967-03-17· cited 11×
• Jackson v. United States
  Supreme Court· 1930-04-14· cited 10×
• Jackson v. United States
  E.D. Arkansas· 1981-11-24· cited 10×
• Jackson v. United States
  District of Columbia Court of Appeals· 2001-03-08· cited 10×
• Jackson v. United States
  District of Columbia Court of Appeals· 2009-04-30· cited 10×
• Jackson v. United States
  District of Columbia Court of Appeals· 2004-08-05· cited 10×
• Jackson v. United States
  Court of Claims· 1987-05-22· cited 10×
• Jackson v. United States
  Supreme Court· 1950-06-05· cited 10×
• Jackson v. United States
  Supreme Court· 1985-10-21· cited 10×