Cranston v. Good’s Empirical Analysis
1963
Citation profile
8
cited by 8 later decisions
1
states following
May 1977
most recently cited
8 state decisions
Relationships
Applies 26 U.S.C. § 2011
Relies on Stebbins v. Riley · Maxwell v. Bugbee · 58 So. 2d 689 - Perla v. Perla · Buckhantz v. Davidson · State v. Wiess
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“To constitute [objectionable or prohibited double] taxation, the two taxes must be imposed on the same property, by the same state or government, during the same taxing period, for the same purpose. Indirect duplicate taxation is not objectionable.”
1 later decision quote this exact passage“If no inheritance tax is payable to this State in a case where a Federal estate tax is payable to the United States, a tax equal to the maximum State tax credit allowed by the Federal estate tax law is hereby imposed.”
1 later decision quote this exact passage“inequalities that result not from hostile discrimination, but occasionally and incidentally in the application of a system that is not arbitrary in its classification, are not sufficient to defeat the law.”
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.