Rogan v. Taylor’s Empirical Analysis

Citation profile

7 federal appellate · 3 district · 13 state decisions

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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “If the tax imposed by section -2001, or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the jurisdiction under which the estate is administered, or by the law of the jurisdiction imposing the particular tax, payable in whole or in part out of the bequests, legacies, or devises otherwise deductible under this section, then the amount deductible under this section shall be the amount of such bequest, legacies, or devises reduced by the amount of such taxes.”

   1 later decision quote this exact passage · from the majority
   e.g. Estate of Baumberger v. Commissioner

2. ““. . . The federal estate tax is, as its name indicates, a tax upon the estate as a whole and is payable by the executors, but how its burden is to be apportioned as among the beneficiaries of the estate is a question to be determined by the law of the jurisdiction in which the estate is being administered.” Citing Riggs v. Del Drago, supra.”

   1 later decision quote this exact passage · from the majority
   e.g. 133 Ind. App. 104 - SEYMOUR NATIONAL BANK, ADMR. v. Heideman

3. ““ * * * The general rule, when the law of the state does not provide otherwise, is that this burden rests, like other administration expenses, on the general estate and is not apportioned among the legatees. Y. M. C. A. v. Davis, 264 U.S. 47 , 44 S.Ct. 291 , 68 L.Ed. 558 . * * * This rule is recognized in California. * * * ””

   1 later decision quote this exact passage · from the majority
   e.g. Succession of Mayer