Jackson v. Jackson’s Empirical Analysis
1975
Citation profile
4 federal appellate · 10 state decisions
How this case has been cited
Cited by 15 later decisions — most recently June 2006
4 federal appellate · 10 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.
Relationships
Applies 26 U.S.C. § 2001 (Excise, Estate, and Gift Tax Adjustment Act of 1970) · 26 U.S.C. § 2051 · 26 U.S.C. § 2056
Relies on Riggs v. Del Drago · Gallagher v. Smith · In Re the Estate of West · Dodd v. United States · Spurrier v. First National Bank of Wichita
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]t would, indeed, be difficult in the usual case... to attribute to the testator an intention that his estate should pay an increased estate tax and that his widow's distributable share should be reduced.”
1 later decision quote this exact passage · from the majority“it is presumed that [the decedent] intended his estate and surviving spouse to have the fullest benefit of the marital deduction.”
1 later decision quote this exact passage · from the majority
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.