Oberdorfer Estate’s Empirical Analysis
1960
Citation profile
1 state decisions
Relationships
Relies on McCaughn v. Hershey Chocolate Co. · Federal Deposit Insurance v. Board of Finance & Revenue of Commonwealth · Commonwealth v. Western Maryland Railway Co. · Commonwealth v. Allied Building Credits, Inc. · Commonwealth v. Quaker City Cab Co.
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"The argument that in this case we are concerned with `deductions' . . . is without merit. The Commonwealth attempts to add something to the value of the estate being taxed. The taxpayer does not claim a deduction."”
1 later decision quote this exact passage · from the majoritye.g. Estate of Miller
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.