Heitsch v. Kavanagh’s Empirical Analysis
200 F.2d 178 · 1952
Citation profile
5 federal appellate · 2 state decisions
How this case has been cited
Cited by 9 later decisions — most recently July 1997
5 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.
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"It was within the power of Congress to tax both gifts and estates and its motives are not open to judicial scrutiny. * * * The motives of Congress in enacting laws are beyond the scope of judicial inquiry for the purpose of questioning such legislation. The burden is upon one who attacks the constitutionality of a statute, and the presumption is in favor of constitutionality."”
1 later decision quote this exact passage · from the majoritye.g. Mosko v. Dunbar
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.