Plaut v. Munford’s Empirical Analysis
188 F.2d 543 · 1951
Citation profile
16 federal appellate · 2 state decisions
How this case has been cited
Cited by 25 later decisions — most recently November 2006 · most notably The Central Trust Company and Albert E. Heekin, Jr., Co-Executors of the Estate of Albert E. Heekin, Deceased v. The United States. Katharine Heekin Herrlinger, James R. Heekin, Jr., and the Central Trust Company, Executors Under the Will of James J. Heekin, Deceased v. The United States. The Central Trust Company, Successor and Trustee Under the Will of Alma R. Heekin, Deceased v. The United States (1962), President of the Manhattan Co. v. Armour (1953)
16 federal appellate · 2 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
Applies 26 U.S.C. § 811
Relies on Mahler v. Commissioner · Williams v. Commissioner · Nichols v. Tuffy · Bryant v. Commissioner
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“shall be deemed to be its fair market value at the time of acquisition.”
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.