Case Citator › Blair v. Commissioner

Blair v. Commissioner

Is it still good law? What later courts have actually done to this case.

Limited by some courts
Court
Supreme Court of the United States
Citation
300 U.S. 5
Decided
Confirmed treatments
1
Flagged citations read
27 of 27
Citing cases (total)
27
Treatment dates
1967
Limited by some courts
At least one reviewed court has limited this case’s holding to narrower facts or a narrower rule. No reviewed court has overruled it. Blair v. Commissioner remains good law on the tax effect of a complete assignment of a trust beneficiary's interest, but its treatment of state court property determinations has been limited. All 27 flagged citations have been read.
More on how this was screened

Commissioner v. Estate of Bosch held that federal authorities deciding estate tax liability are not bound by a state trial court's property ruling; it distinguished Blair because Blair concerned a state appellate court. That confirmed limit is listed below.

Every treatment on this page is written from the citing opinion itself, with a verbatim quote, never copied from a commercial citator. A citation flagged by our screen but not shown here was read and found not to weaken this case.

27 later cases cite Blair v. Commissioner; 27 of those citations sat close to treatment language and were flagged for reading, and all of them have been read. Citations that did not sit near treatment language were not flagged and were not read one by one, so a court that weakened this case without using any of that language would not appear here.

Relying on Blair v. Commissioner?

This page shows what later courts did to it. Ask about your specific facts and see whether it still carries your argument, with citations you can check.

Treatments

Limited

  • The Supreme Court confined Blair's state-decree discussion to its appellate-court setting and held that a state trial court's property ruling does not bind federal authorities deciding estate tax liability.

    Commissioner v. Estate of Bosch · Supreme Court of the United States · filed

    We hold that where the federal estate tax liability turns upon the character of a property interest held and transferred by the decedent under state law, federal authorities are not bound by the determination made of such property interest by a state trial court. ... It may be claimed that Blair v. Commissioner, 300 U. S. 5 (1937), dealt with the problem presently before us but that case involved the question of the effect of a property right determination by a state appellate court.
    Read the full opinion on CourtListener →

Does this case still carry your argument?

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