In Re Perry’s Empirical Analysis
1932
Citation profile
5 federal appellate · 18 state decisions
How this case has been cited
Cited by 27 later decisions — most recently November 1968 · most notably Lehman v. Commissioner (1940), Schweinler v. Thayer-Martin (1934)
5 federal appellate · 18 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on 96 N.J. Eq. 275 - In Re Huggins · Triplett v. Ivins · In re the inheritance taxes on the estate of Hall · In Re Honeyman · In Re Kraft
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“intended to take effect in possession or enjoyment at or after the death of the transferor?”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.