Beals v. Fontenot’s Empirical Analysis
111 F.2d 956 · 1940
Citation profile
9 federal appellate · 1 district · 11 state decisions
How this case has been cited
Cited by 27 later decisions — most recently June 2002 · most notably United States v. Fortna (1986), Warner Bros. v. Dae Rim Trading, Inc. (1989)
9 federal appellate · 1 district · 11 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 Kittredge v. Grau · In re the Estate of Buchanan · Tutorship of Minor Heirs & Succession of Kidd · Hellberg v. Hyland · Atkinson Co. v. Hibernia Nat. Bank in New Orleans
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.
““The stipulation shows that throughout the life of the deceased, the community received from the corporation in the form of dividends and salaries, compensation for the services of deceased, and there is no basis for a finding that the increase in value of the stock which was not paid out in dividends was the result of the community labor, expenses, or industry of the community .... Confining our decision entirely to the question before us, whether the whole of the value of the stock or only its original cost is subject to estate taxes as the property of decedent, we think it clear that the District Judge was right in holding that the appellant had not proved that this increase is the result of the common labor expenses or industry of the community and having failed to so prove, her claim for refund must fail.” 7”
1 later decision quote this exact passage“(t)he community is not a partnership, nor may it be said that the community is a partner with other members of, or with, a corporation in which one member of the community owns stock in his separate right”
1 later decision quote this exact passage“deliberate or solemn decision of a court or judge, made after argument on a question of law fairly arising in a case, and necessary to its determination.”
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.