Simco v. Shirk’s Empirical Analysis

Citation profile

15 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “"* * * The Federal Statute does not provide for allocating the * * * [Federal credit] among the various States, when the estate is not all located in any one of them. Nor does the Federal Act indicate that any State is to be given a preference over some other State. Nor does the law authorize the taxpayer to prefer one State over another. "Article 7144a [Vernon's Annotated Civil Statutes] provides that if the estate be situated partly in Texas and partly outside of Texas, then the portion of the 80 per cent. credit to which Texas is entitled should be computed on the basis of the total amount of Federal taxes finally determined and assessed, in proportion to the value of that part of the estate situated in Texas, as compared with that portion of the value of the estate situated outside of Texas. There is nothing in the Federal law or in Article 7144a that would indicate that one State would not be entitled to tax the property situated in that State, and would be deprived of the right to assess and collect its share of the taxes based upon the value of the property situated in such State. "Under the terms of Article 7144a the taxpayer knew, or should have known, that there would be an inheritance tax due the State, in proportion to the amount of the estate situated in Texas. The case of State v. Wiess, Independent Executor, 141 Tex. 303 , 171 S.W.2d 848 , 147 A.L.R. 460 , involved the construction of parts of Article 7144a in connection with the Federal statute. This Court uph”

   1 later decision quote this exact passage · from the majority
   e.g. Luman v. Resor