Hight v. United States’s Empirical Analysis
256 F.2d 795 · 1958
Citation profile
4 federal appellate · 1 state decisions
How this case has been cited
Cited by 15 later decisions — most recently June 2017
4 federal appellate · 1 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. § 170
Relies on Morgan v. Commissioner · Lyeth v. Hoey · United States v. Pelzer · Singles v. United States · People v. Young Men's Christian Ass'n
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.
“In granting tax deductions for bequests of the type listed in [predecessor to Section 2055(a) (2) and (3)], Congress could not have intended to encourage bequests for eleemosynary purposes only to have them defeated by narrow construction.”
1 later decision quote this exact passage · from the majority“In the Wasserman bequest, however, no such limitation for charitable purposes can be implied, absent a similar context. As the court said in Hight: 36 The overwhelming weight of authority supports the principle that the word”
1 later decision quote this exact passage · from the majority“such benevolent purposes as, in their opinion, will constitute a fitting testimonial or memorial for me and, in some degree, extend my usefulness and helpfulness to others”
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.