State v. Stevens’s Empirical Analysis
1922
Citation profile
2
cited by 2 later decisions
2
states following
October 1940
most recently cited
2 state decisions
Relationships
Relies on State v. Pabst · People Ex Rel. Coney Island & Gravesend Railway Co. v. Knight · Estate of Stephenson · Straus v. . American Publishers' Association · State v. Ebeling
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The context of the law expresses as its purpose and object that the tax shall be imposed on the transfer at the time of the death of the decedent and rest as a lien on the property so transferred until paid. . . . This portion of the law does not operate to postpone the imposition of the tax on the transfer beyond the time of the death of the transferor, for, as we have seen, the tax comes into existence at the time of the death of the decedent. . . . The tax is imposed at the time of the devolution of the property, which is at the time of the transferor's death.”
1 later decision quote this exact passagee.g. In Re Hubbs
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.