Poulsen v. Hoff’s Empirical Analysis
1921
Citation profile
24 state decisions
How this case has been cited
Cited by 25 later decisions (1 by the Supreme Court) — most recently May 1969 · most notably Lewellyn v. Frick (1925), Standard Lbr. Co. v. Pierce (1924)
24 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 Knowlton v. Moore · Magoun v. Illinois Trust & Savings Bank · United States v. Perkins · Maxwell v. Bugbee · Scholey v. Rew
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In this and in'other jurisdictions, therefore, where it is held that the right to transmit property at death and the right of the living to receive property upon the death of another are creatures of the law, it is perfectly logical also to hold that the power which creates the right to transmit and the right to receive can tax such created rights and in fixing the amount of such tax can discriminate between relatives, distinguish between strangers and relatives, and grant exemptions.””
1 later decision quote this exact passagee.g. In Re Estate of Heck
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.