Guggenheim v. Rasquin’s Empirical Analysis
110 F.2d 371 · 1940
Citation profile
5 federal appellate · 1 state decisions
Appellate journey
Relationships
Relies on Sanford's Estate v. Commissioner of Internal Revenue · New York Life Insurance Company v. Statham et al. · 15 E.H. Smith 325 - Toplitz v. . Bauer · People v. Security Life Insurance & Annuity Co. · Ebert v. Mutual Reserve Fund Life Ass'n
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the value thereof at the date of the gift.”
1 later decision quote this exact passage · from the majority
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.