140 N.J. Eq. 118 - Williams v. Bugbee’s Empirical Analysis

Citation profile

1 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “All this however is beside the issue on the appeal — for as has been said there is no question raised as to the accuracy or method of computing the value: the only issue is as to whether the Comptroller erred in including, in the taxable assets of the estate, decedent's interest in the future profits. It seems entirely clear that his action in so doing was not error; and that the tax must be affirmed, with costs.”

   1 later decision quote this exact passage
   e.g. 140 N.J. Eq. 111 - Creasey v. Zink

2. “At decedent's death, therefore, his interest in the firm (disregarding his special accounts on the firm's books was his 50% share of the firm's capital account plus the value — commuted or discounted as of the date of his death — of his 35% share in the firm's profits for the next year and a half to come. That is precisely what the Comptroller has included in the taxable assets.”

   1 later decision quote this exact passage
   e.g. 140 N.J. Eq. 111 - Creasey v. Zink