William Vanderbilt v. Ferdinand Eidman’s Empirical Analysis

Citation profile

19 federal appellate · 23 district · 14 state decisions

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 107 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““That in all cases where an executor, administrator, or trustee shall have paid, or shall hereafter pay, any tax upon any legacy or distributive share of personal property under the provisions of the act approved Juno thirteenth, eighteen hundred and ninety-eight, entitled ‘An act to provide ways and means to meet war expenditures, and for other purposes,’ and amendments thereof, the Secretary of the Treasury be, and he is hereby, authorized and directed to refund, out of any money in the treasury not otherwise appropriated, upon proper application being made to the commissioner of internal revenue, under such rulés and regulations as may be prescribed, so much of said tax as may have been collected on contingent beneficial interests which shall not have become vested prior to July first, nineteen hundred and two. And no tax shall hereafter be assessed; or imposed under said act approved June thirteenth, eighteen hundred and ninety-eight, upon or in respect of any contingent beneficial interests which shall not become absolutely vested in jiossession or enjoyment prior to said July first, nineteen hundred and two.” Act June 27, 1902, p. 1160. § 3, 32 Stat. 406 [U. S. Comp. St. Supp. 1995, p. 450].”

   3 later decisions quote this exact passage · from the majority
   e.g. Union Trust Co. v. Lynch · Thacher v. United States

2. ““In view of the express provisions of the statute as to possession or enjoyment and beneficial interest and clear value, and of the absence of any express language exhibiting an intention to tax a mere technically vested interest in a case where the right to possession or enjoyment was subordinated to an uncertain contingency, it would, we think, be doing violence to the statute to construe it as taxing such an interest before tlie period when possession or enjoyment had attached; and such is the construction which has been ailixed to some stale statutes, ihe text of which lent themselves more strongly to the construction that it was the intention to subject to immediate taxation merely technical interests, without regard to a present right to possess or enjoy.””

   3 later decisions quote this exact passage · from the majority
   e.g. Coolidge v. Long · Title Guarantee & Trust Co. v. Ward

3. ““(3) Dirt sections 29 and 30 of said act of June 13, 1898 (chapter 418, 80 Stat. 464 , 465 [U. S. Com]). St. 1901, pp. 2307, 28081), authorize the assessment and collection of a tax with respect to any of the rights or interests of Alfred G. Vanderbilt as a residuary legatee of the personal estate of Cornelius Vanderbilt under the seventeenth clause of the will, with the exception of his present right to receive the income of such estate until he a1 tains the age of thirty years, prior to the time when, if ever, such rights or interests shall become absolutely vested in possession or enjoyment?””

   3 later decisions quote this exact passage · from the majority
   e.g. Herold v. Shanley · Disston v. McClain