Young Men's Christian Ass'n of Columbus Ohio v. Davis’s Empirical Analysis

Citation profile

189 federal appellate · 42 district · 161 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 559 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “What this law taxes is not the interest to which the legatees and devisees succeeded on death, but the interest which ceased by reason of death.”

   21 later decisions quote this exact passage · from the majority
   e.g. Nichols v. Coolidge · May v. Heiner

2. ““(a) to the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his estate. * * * * * • “See. 203. That for the purpose of the tax the value of the net estate shall be determined— “(a) In the ease of a resident, by deducting from the value of the gross estate— “(1) Such amounts for funeral expenses, administration expenses, claims against the estate, * * * support during the settle- ment of the estate of those dependent upon the decedent, and such other charges against the estate, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered. * * * ””

   3 later decisions quote this exact passage · from the majority
   e.g. Lewellyn v. Frick · Schuette v. Bowers

3. ““If the tax or any part thereof is paid by, or collected out of, that part of the estate passing to or in the possession of any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the estate, it being the purpose and intent of this chapter that so far as is practicable and unless otherwise directed by the will of the decedent the tax shall be paid out of the estate before its distribution.” (Italics ours.)”

   2 later decisions quote this exact passage · from the majority
   e.g. 135 N.J. Eq. 516 - Palmer v. Palmer · Succession of Mayer