Schmidt v. Commissioner’s Empirical Analysis
1952
Citation profile
3
cited by 3 later decisions
February 1955
most recently cited
2 federal appellate ·
Relationships
Relies on Sanford's Estate v. Commissioner of Internal Revenue · Winterbotham v. Commissioner · Parrott v. Commissioner · Roberts v. Commissioner · Vath 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross estate — * * * * *”
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.