Randolph v. Craig’s Empirical Analysis

Citation profile

8 federal appellate · 7 district ·

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

1. ““It is settled in Tennessee that a widow’s right to dower is not a succession to the title of her husband upon his death; that she does not succeed in her dower to her husband’s title, but derives it by the marriage and her right as wife, to be consummated in severalty to her upon her husband’s death; and that she takes it adversely to the inheritance from the husband. [Citing authorities.] This is likewise the law in Arkansas. [Citing authorities.] A fortiori this is true as to the widow’s homestead in Tennessee, which is likewise •not a purchase from her husband, but an incumbrance upon the title of the heir at law originating with the marriage and consummated by the husband’s death. [Citing authorities.] And so in Tennessee the widow does not succeed to her husband’s title to the property set apart as a year’s support, but acquires it adversely to his administrator by virtue of the statute conferring the right. [Citing authorities.] It results that as the widow does not receive either her homestead, dower or year’s support in succession to her husband or by transfer from him, but takes them under the statutory provisions vesting these rights in her independently of her husband and adversely to his estate, the property assigned to her as dower, homestead and year’s support, not being transferred to her from her husband, is not a part of his estate upon which the tax is imposed by the Federal Estate Tax.””

   1 later decision quote this exact passage · from the majority
   e.g. 28 F. Supp. 334 - Mayer v. Reinecke

2. ““That the value of the gross estate of the decedent shall be determined by including the value at the time of Ms death of all property, real or personal, tangible or intangible, wherever situated: “(a) To the extent of the interest therein of the decedent at the time of Ms death which after Ms death is subject to the payment of the charges against Ms estate and the expenses of its administration and is subject to distribution as part of Ms estate.””

   1 later decision quote this exact passage · from the majority
   e.g. Schuette v. Bowers

3. “[t]o the extent of any 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.”

   1 later decision quote this exact passage · from the majority
   e.g. Estate of Johnson v. Commissioner