United States v. Perkins’s Empirical Analysis
163 U.S. 625 · 1896
Citation profile
15 federal appellate · 28 district · 213 state decisions
How this case has been cited
Cited by 383 later decisions (54 by the Supreme Court) — most recently June 2000 · most notably Flint v. Stone Tracy Co. (1911), Knowlton v. Moore (1900)
15 federal appellate · 28 district · 213 state decisions — followed in 34 states
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 United States v. Fox · Matter of Estate of Swift · Alexandrine Mager v. Felix Grima · Matter of Estate of Prime
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 383 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“not upon the property in the ordinary sense of that term, but upon the right to dispose of it, and it is not until it has yielded its contribution to the state that it becomes the property of the legatee.”
12 later decisions quote this exact passage · from the majority““The legacy becomes the property of the United States only after it has suffered a diminution to the amount of the tax, and it is only upon this condition that the Legislature assents to a bequest of it.””
3 later decisions quote this exact passage · from the majority““Now, the law in question is nothing more than an exercise of the power which every State hnd sovereignty possesses, of regulating the manner and term upon which property, real or personal, within its dominion may be transmitted by last will and testament, or by inheritance ; and of prescribing who shall and who shall not be capable of taking it. Every State or nation may unquestionably refuse to allow an alien to take either real or personal property situated within' its limits, either as heir or legatee, and may, if it thinks proper, direct that property so descending or bequeathed' shall belong to the State. In many of the States of this Union at.this day real property devised to an alien is liabie to escheat. And if a State may deny the privilege altogether, it follows that, when it grants it, it may annex to the grant any conditions which it supposes to be .required by its interests or policy. This has been done' by Louisiana. The right to take has been given to the alien, subject to a deduction of ten per cent for the use of the State. ■ “ In some of the States laws have been passed at different times imposing a tax similar to the one now in question upon its own citizens as well'.as foreigners, and the constitutionality of these laws has never been questioned. And if a State may impose it épon its own citizens, it will hardly be contended that aliens are%ititled to exemption; and that their property in our own country is not liabie to the same burdens that may lawfully”
2 later decisions quote this exact passage · from the majority
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.