Walker v. Mann’s Empirical Analysis
1940
Citation profile
8 state decisions
How this case has been cited
Cited by 8 later decisions — most recently March 1983
8 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
Relies on Knowlton v. Moore · Frick v. Commonwealth of Pennsylvania · Meriwether v. Garrett · High v. Coyne · United States v. Woodward
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“All property * * * including the proceeds of life insurance to the extent of the amount receivable by the executor or administrator as insurance under policies taken out by the decedent upon his own life, and to the extent of the excess over Forty Thousand Dollars ($40,000) of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life * * * which shall pass * * * by will or by the laws of descent or distribution * * * or by deed, grant, sale, or gift made or intended to take effect in possession or enjoyment after the death of the *Page 958 grantor or donor, shall, upon passing to * * * any person * * * be subject to a tax * * *.”
1 later decision quote this exact passagee.g. Hansen v. Blackmon
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.