Lee v. Commissioner’s Empirical Analysis
1929
Citation profile
6
cited by 6 later decisions
August 1938
most recently cited
2 federal appellate ·
Relationships
Relies on Gould v. Gould · Chase Nat Bank of City of New York v. United States · Shwab v. Doyle · Winthrop Astor Chanler v. Otto Kelsey · Randolph v. Wright
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““See. 401. That * * * ' a tax equal to the sum of the following percentages of the value of the net estate * * * is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act. * * * “See. 402. That the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated— * * * “(e) To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will. * * *»”
1 later decision quote this exact passagee.g. Lee v. Commissioner
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.