143 W. Va. 845 - Cuppett v. Neilly’s Empirical Analysis
1958
Citation profile
3 federal appellate · 39 state decisions
How this case has been cited
Cited by 42 later decisions — most recently April 2004 · most notably 146 W. Va. 1051 - Parkins v. Londeree (1962), Estate of Helfman (1961)
3 federal appellate · 39 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 Riggs v. Del Drago · Young Men's Christian Ass'n of Columbus Ohio v. Davis · Freund v. United States · Vedin v. United States · Tifft v. . Porter
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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The federal estate tax is a tax on the right to transmit property by will or under intestacy laws and is gauged by the value of the whole estate, less deductions authorized by federal statute. Kanawha Banking and Trust Company v. Alderson, 129 W.Va. 510 , 40 S.E.2d 881 ; Central Trust Company v. James, 120 W.Va. 611 , 199 S.E. 881 . It is a tax on the right to transfer property but not on the right to receive property. Wilmington Trust Company v. Copeland, 33 Del.Ch. 399 , 94 A.2d 703 . The federal estate tax is a charge against the estate of the decedent and is payable out of the estate as a whole. In re Poe’s Estate, 356 Mo. 276 , 201 S.W.2d 441 ; Rogan v. Taylor, 9 Cir., 136 F.2d 598 . It is imposed upon the transfer of the entire net estate of the decedent and not upon any particular legacy, devise or distributive share, and is payable primarily by the executor of the estate before distribution. Bankers Trust Company v. Hess, 2 N.J.Super. 308 , 63 A.2d 712 .””
1 later decision quote this exact passage““Under the rule supported by the weight of authority any federal estate tax for which the estate of the decedent is liable is payable out of the residuary estate of the decedent ... and not out of any particular legacy or devise contained in the will, unless such residuary estate is not sufficient for the payment of such tax or unless the testatrix has clearly provided otherwise by testamentary direction to the executor.” Id. at 865 of the West Virginia Report.”
1 later decision quote this exact passagee.g. Dilmore v. Heflin““It is well settled that a testator may specify which property or class of property shall bear the burden of the taxes for which his estate is liable and may direct that the residuary estate or other funds be used for the payment of estate or inheritance taxes, but such direction must be clearly expressed in the will.” Id. at 867 of the West Virginia Report.”
1 later decision quote this exact passagee.g. Dilmore v. Heflin
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.