New York Trust Co. v. Eisner’s Empirical Analysis
256 U.S. 345 · 1921
Citation profile
224 federal appellate · 85 district · 210 state decisions
How this case has been cited
Cited by 841 later decisions (112 by the Supreme Court) — most recently August 2023 · most notably Santosky v. Kramer (1982), City of Cleburne Texas v. Cleburne Living Center (1985)
224 federal appellate · 85 district · 210 state decisions — followed in 33 states
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
Relies on Knowlton v. Moore · Welton v. The State of Missouri · United States v. Field · Darnell Son Company v. City of Memphis J
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 841 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a page of history is worth a volume of logic.”
57 later decisions quote this exact passage · from the majority““For the purpose of the tax the value of the net estate shall be determined — * * * “(a) In the case of a resident, by deducting from the value of the gross estate— “(b) Such amounts— “(1) for funeral expenses, “(2) for administration expenses, “(3) for claims against the estate, “(4) * * * "(5) * * * as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered. * * * The deduction herein allowed in the case of claims against the estate, unpaid mortgages, or any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money’s worth.””
4 later decisions quote this exact passage · from the majoritye.g. Keith v. Johnson · Leach v. Nichols““A tax * * * equal to the following percentages of the value of the net estate, to he determined as provided in section two hundred and three, is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act.””
4 later decisions 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.