128 Md. App. 433 - Jacob v. Davis’s Empirical Analysis
1999
Citation profile
2 district · 9 state decisions
How this case has been cited
Cited by 11 later decisions — most recently March 2026
2 district · 9 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. § 2001 (Excise, Estate, and Gift Tax Adjustment Act of 1970) · 26 U.S.C. § 2056
Relies on Liscombe v. Potomac Edison Co. · Kann v. Kann · Romanesk v. Rose · Creel v. Lilly · 100 Md. App. 633 - Artis v. Cyphers
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A [testator] who attempts to create a trust without any accountability in the trustee is contradicting himself. A trust necessarily grants rights to the beneficiary that are enforceable in equity. If the trustee cannot be called to account, the beneficiary cannot force the trustee to any particular line of conduct with regard to the trust property or sue for breach of trust. The trustee may do as he likes with the property, and the beneficiary is without remedy. If the court finds that the settlor really intended a trust, it would seem that accountability in chancery or other court must inevitably follow as an incident. Without an account the beneficiary must be in the dark as to whether there has been a breach of trust and so is prevented as a practical matter from holding the trustee liable for a breach.”
1 later decision quote this exact passage“The beneficiary is entitled to demand of the trustee all information about the trust and its execution for which he has any reasonable use.... If the beneficiary asks for relevant information about the terms of the trust, its present status, past acts of management, the intent of the trustee as to future administration, or other incidents of the administration of the trust, and these requests are made at a reasonable time and place ..., it is the duty of the trustee to give the beneficiary the information for which he has asked.”
1 later decision quote this exact passage“It is a fundamental principle of trust law that a trustee may not delegate discretionary duties. Professor Scott explains: ... 'A trustee is under a duty not to delegate to third persons the doing of acts that he can reasonably be required personally to perform.... It is improper for one of the trustees to leave to the others the control over the administration of the trusts. A trustee who remains inactive is guilty of a breach of trust.'”
1 later decision quote this exact passagee.g. McNeil v. Bennett
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.