Risor v. Brown’s Empirical Analysis
1969
Citation profile
2 state decisions
Relationships
Applies 26 U.S.C. § 2001 (Excise, Estate, and Gift Tax Adjustment Act of 1970) · 26 U.S.C. § 2012 · 26 U.S.C. § 2031 · 26 U.S.C. § 2035 · 26 U.S.C. § 2205 · 26 U.S.C. § 2206 · 26 U.S.C. § 2207 · 26 U.S.C. § 2502
Relies on New York Trust Co. v. Eisner · Riggs v. Del Drago · Young Men's Christian Ass'n of Columbus Ohio v. Davis · Carpenter v. Carpenter · Terral v. Terral, Admx.
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In the instant case, the taxable estate of decedent for estate tax purposes was divided into two separate parts, the probate estate and the trust estate. The federal estate tax fell on both of those parts. Because of the existence of the nonprobate assets in the trust estate, the federal estate tax was substantially increased beyond what it would have been if the trust assets had not been included in the decedent’s gross estate for the purpose of determining the amount of the estate tax. Under those circumstances and where there are no state statutes indicating and the decedent has indicated no intention as to who or what shall bear the burden of that tax, it is difficult to understand the justice of a rule of law that would impose the whole burden of the estate tax on one of the two separate parts of this decedent's estate....” We conclude the holders of the common stock should pay such portion of the federal estate tax as the value of such stock, for estate tax purposes, bears to the sum of the net estate, and such purposes, and the exemption allowed in computing that net estate....”
1 later decision quote this exact passage · from the dissent
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.