Lilly v. State’s Empirical Analysis
1928
Citation profile
25 state decisions
How this case has been cited
Cited by 26 later decisions — most recently September 2012 · most notably Safe Deposit & Trust Co. v. Bouse (1943), Darnall v. Connor (1931)
25 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 3 E.H. Smith 539 - In Re the Appraisal Under the Taxable Transfer Act of the Estate of Davis · State v. Dalrymple · Fisher, Trustee v. State · Safe Deposit & Trust Co. v. State · Smith v. State
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“estates, real, personal and mixed, money, public and private securities for money of every kind passing from any person who may die seized and possessed thereof, being in this State, or any part of such estate or estates, money or securities, or interest therein, transferred by deed, will, grant, bargain, gift or sale, made or intended to take effect in possession after the death of the grantor, bargainor, devisor or donor to any person or persons, bodies corporate, in trust or otherwise.”
1 later decision quote this exact passage · from the majoritye.g. Darnall v. Connor“It is with the estate as it passes to the beneficiary, and not merely with the estate as it passes from the person who dies `seized and possessed thereof,' that the collateral inheritance tax law is concerned.”
1 later decision quote this exact passage · from the majority“The tax is imposed upon the clear value of all estates passing by will or otherwise, at the time it is transferred and received by the collateral beneficiary.”
1 later decision quote this exact passage · from the majoritye.g. Darnall v. Connor
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.