Stoner v. CUSTER, EXTR.’s Empirical Analysis

Citation profile

18 state decisions

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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““ITEM TWO “I hereby authorized and direct my Executor hereinafter named to pay all just debts, the expenses of my last sickness and funeral and all other just debts and charges against my estate. I further direct my Executor to pay all inheritance, transfer and estate taxes which may be charged against my estate or against any legatee or devisee herein named by reason of any legacy or devise herein given, and I specifically direct said Executor that all such inheritance, transfer and estate taxes shall be paid out of the principal of my estate and I hereby waive on behalf of my estate any right to recover from any person any part of such taxes so paid. No legacy or devise in this instrument shall be diminished by the amount of any such taxes assessed as a result of my death and such legacy or devise, but any such taxes shall be paid by my Executor from the residue of my estate. “ITEM THREE “Subject to the provisions of Item 2 hereof, I do give and bequeath to my wife, Helen Niblick Stoner, if she shall survive me, the sum of one thousand dollars ($1,000.00) in cash. “Further, I do hereby give, devise and bequeath to my wife, Helen Niblack Stoner, if she shall survive me, all my jewelry of any description and any automobile which I may own at the time of my death. "Further, I do hereby give, devise and bequeath to my wife, Helen Niblick Stoner, if she shall survive me, the one-third (¥3) interest in all the rest of my property which includes all of my real property, personal p”

   1 later decision quote this exact passage
   e.g. 161 Ind. App. 166 - American Fletcher National Bank & Trust Co. v. American Fletcher National Bank & Trust Co.

2. ““. . . our holding that appellant is entitled to her share on the basis of the net estate, is supported by the overwhelming weight of authority. The general rule is stated at 57 Am. Jur., Wills, § 1191, page 781, to be: “Where a will leaves a designated beneficiary a stipulated percentage or proportion of the testator’s estate or property, the view is generally taken that, absent contrary context, deduction of the debts, expenses of administration, and the like, should be made from the testator’s gross holdings in order to determine the base for computing the amount of the bequest.” (our emphasis) 252 Ind. at 667 , 251 N.E.2d at 671 . See also, In re Keller’s Estate (1955), 134 Cal. App.2d 232 , 286 P.2d 889 ; In re Gardner’s Estate (1955), 35 N.J. Super. 163 , 113 A.2d 527 ; In re Petroff’s Estate (1956), 5 Misc.2d 318 , 159 N.Y.S.2d 735 ; St. Louis Union Trust Co. v. Krueger (1964), Mo., 377 S.W.2d 303 .”

   1 later decision quote this exact passage
   e.g. 161 Ind. App. 166 - American Fletcher National Bank & Trust Co. v. American Fletcher National Bank & Trust Co.

3. ““It is of great importance that a distinction be drawn between unpaid gift taxes as charges against the estate, and estate and inheritance taxes which are incurred due to the inclusion of said gifts in the taxable estate. Unpaid gift taxes are no more than debts of the estate .... On the other hand, the estate taxes generated by property not part of the probate estate but included in the estate for tax purposes must be apportioned among the recipients of such property. [Citation omitted.]” Stoner v. Custer, 252 Ind. 661, 668 , 251 N.E.2d 668 (1969).”

   1 later decision quote this exact passage
   e.g. 35 Kan. App. 2d 849 - In re the Estate of Hjersted