Potter v. Chambers’s Empirical Analysis
1922
Citation profile
96 state decisions
How this case has been cited
Cited by 101 later decisions (3 by the Supreme Court) — most recently December 2011 · most notably 57 Cal. 2d 167 - DiGenova v. State Board of Education (1962), 53 Cal. 4th 231 - California Redevelopment Ass'n v. Matosantos (2011)
96 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 Bacon v. Bacon · In Re Estate of Blake · 1 E.H. Smith 69 - In Re the Appraisal for Taxation of a Portion of the Estate of Seaman · In Re the Transfer Tax Upon the Estate of Pell · Estate of Stanford
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 101 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The transfer of October, 1908, immediately passed to Jesse S. L. Potter the title to the property as of that date. It is settled law that the tax is levied on the transfer of title or on the exercise of the right to transfer the title, including, of course, the right of the transferee to receive it, and not on the property itself; and that while the provision imposing the tax on prior transfers in contemplation of death or with intent that they take effect in enjoyment at death are but safeguards against attempts to evade the tax, the recipient of a present transfer of that character is bound only for the inheritance tax due upon it under the law in force at the time the title passes, and the legislature has no power to raise the rate or increase the tax on such transfer by a subsequent act.” Citing many California cases.”
1 later decision quote this exact passage“When more than one transfer within the meaning of any of the preceding subdivisions (subdivisions dealing with transfers at death and inter vivos) of this section has been made, either before or after the passage of this act, by a decedent to one person, the tax shall be imposed upon the aggregate market value of all of the property so transferred to such person in the same manner and to the same extent as if all of the property so transferred were actually transferred by one transfer.”
1 later decision quote this exact passage · from the dissente.g. Estate of Childs“The sole reason for mentioning dispositions inter vivos ... is to prevent the evasion of the tax ... by such dispositions. In contemplation of that law [the inheritance tax law], the gifts inter vivos therein mentioned are all presumed to have been made with the intent to evade the tax imposed on transfers taking effect by succession at death.”
1 later decision quote this exact passagee.g. Estate of Madison
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.