Smith v. State’s Empirical Analysis
1915
Citation profile
12 state decisions
How this case has been cited
Cited by 13 later decisions — most recently June 1968
12 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 Kennedy v. McDougal · Billings v. People · Board of Trustees of Lawrence University v. Outagamie County · Crenshaw v. Moore
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is argued that the exemptions from the inheritance tax in case of property going to the widow are sufficiently liberal and are exclusive, and that this exemption should not, either upon equitable grounds or upon a fair construction of the exemption statute, be allowed to the widow. But this is not an exemption from a tax. It is a transaction upon which the Legislature has imposed no inheritance tax, on the broad ground that it is neither an inheritance nor a gift from the deceased made in contemplation of death.”
1 later decision quote this exact passage“deed, grant, bargain, sale, or gift, made in contemplation of the death”
1 later decision quote this exact passage
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.