Knox v. McElligott’s Empirical Analysis
258 U.S. 546 · 1922
Citation profile
30 federal appellate · 12 district ·
How this case has been cited
Cited by 82 later decisions (15 by the Supreme Court) — most recently March 1945 · most notably United States v. Jacobs (1939), Lewellyn v. Frick (1925)
30 federal appellate · 12 district ·
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.
Appellate journey
reviewedMcElligott v. Kissam (from Second Circuit Court of Appeals)
Relationships
Relies on Shwab v. Doyle · McElligott v. Kissam
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 82 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The Circuit Court of Appeals, stating the contention of the executors, said that ‘they claimed that the assessment was void as to the half of the joint property which vested in Cornelia (Mrs. Kissam) before the passage of the Act of September 8, 1916, as'amended, and also that the act itself was unconstitutional, as a direct tax upon property without apportionment among. the several states, as required by article 1, section 9, subdivision 4, of the Constitution [U.S.C.A.Const. art. 1, § 9, cl. 4].’ “But this contention was the alternative of the contention which plaintiffs in error also made, that the Act of September 8, 1916, as amended, was not intended to have retrospective operation. And this was the decision of the District Court, the court saying: ‘It is true that section 201 provides that the tax is imposed upon the transfer of the net estate of “every decedent dying after the passage of this act”; but the assumption must be that this relates to estates thereafter created and not to then existing property.’ And the court added: ‘At the time the statute was passed Cornelia Kissam’s interest belonged to her.’ The court further observed: ‘From the structure of the act to say that the measure of the tax is the extent of the interest of both joint tenants is, in effect, to say that a tax will be laid on the interest of Cornelia in respect of which Jonas had in his lifetime no longer either title or control.’ The court rejected that conclusion and denied to the acts of Cong”
1 later decision quote this exact passage · from the majority““From the structure of the act to say that the measure of the tax is the extent of the interest of both joint tenants is, in effect, to say that a tax will be laid on the interest of Cornelia in respect of which Jonas had in his lifetime no longer either title or control.””
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.