Haas v. Holman’s Empirical Analysis
1933
Citation profile
1 federal appellate · 5 state decisions
Relationships
Relies on Eisner v. Macomber · Union Refrigerator Transit Company v. Commonwealth of Kentucky · Farmers Loan & Trust Co. v. Minnesota · Frick v. Commonwealth of Pennsylvania · Blackstone v. Miller
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““As a result of the decision in Frick v. Com. of Pennsylvania, supra, the courts practically, if not entirely, abandoned the fiction of equitable conversion, by the will of the deceased, of real property situated in another state, in so far as the imposition of a succession tax was concerned. 61 C. J. pp. 1633, 1636; 42 A. L. R. 426, 430, note. Thenceforth the courts looked to the character of the property at the time of the death of the testator. Wharton, Conflict of Laws (3d Ed.) sec. 576d; 61 C.J. 1674, sec. 2513.””
1 later decision quote this exact passagee.g. In Re Estate of Marx
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.