Christiernin v. Manning’s Empirical Analysis
1956
Citation profile
4 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 2001 (Excise, Estate, and Gift Tax Adjustment Act of 1970) · 26 U.S.C. § 2042 · 26 U.S.C. § 810 · 26 U.S.C. § 811 · 28 U.S.C. § 1 (Bankruptcy Judgeship Act of 1992) · 28 U.S.C. § 1340 · 28 U.S.C. § 41
Relies on Knowlton v. Moore · Fawcus Mach Co v. United States · Tucker v. Alexander · United States v. Kales · Edwards v. Slocum
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““There can not be a decedent, till death has occurred. A decedent’s estate is not transferred either by his will or by intestacy, till death has occurred. * * * And the decedent’s interest in the property taxable is to be such interest ‘at the time of his death’ * *”
2 later decisions 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.