Buckhantz v. Davidson’s Empirical Analysis
1963
Citation profile
1 federal appellate · 33 state decisions
How this case has been cited
Cited by 36 later decisions — most recently July 1992 · most notably Estate of Armstrong (1961), Alexandria National Bank v. Thomas (1973)
1 federal appellate · 33 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
Applies 26 U.S.C. § 811 · 26 U.S.C. § 812
Relies on United States v. Woodward · Wahr Estate · Harvey Estate · Security First National Bank of Los Angeles v. Wellslager · In re the Estate of Kaufman
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“object sought to be accomplished by the proration statutes is the equitable allocation of the burden of the tax among those actually affected by [the] burden,”
4 later decisions quote this exact passage““* * * The court is bound by the actual fact of inclusion or exclusion of property by the federal taxing authorities. The task of proration begins at the point where the taxing authorities end their duty of fixing the estate tax; it takes the accomplished fact of taxation and then prorates the burden on the actuality of the tax.” ( 260 P. 2d 797 )”
2 later decisions quote this exact passage“(b) 'Gross estate' or 'estate' means all property included for Federal estate tax purposes in determining the Federal estate tax pursuant to the Federal estate tax law.”
2 later decisions 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.