Shwab v. Doyle’s Empirical Analysis
269 F. 321 · 1920
Citation profile
4 federal appellate · 9 district · 2 state decisions
How this case has been cited
Cited by 24 later decisions (4 by the Supreme Court) — most recently September 1952
4 federal appellate · 9 district · 2 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.
Appellate journey
Relationships
Relies on Flint v. Stone Tracy Co. · Brushaber v. Union Pacific Railroad · Knowlton v. Moore · Interstate Commerce Commission v. Union Pacific Railroad · Mobile Jackson Kansas City Railroad Company v. J a Turnipseed
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““By the term ‘in contemplation of death’ is not meant, on the one hand, the general expectancy of death which is entertained by all persons, for every person knows that he must die. * * * On the other hand, the meaning of the term is not necessarily limited to an expectancy of immediate death or a dying condition. * * * The term ‘in contemplation of death’ involves something between these two extremes. For is it necessary, in order to constitute a transfer in contemplation of death, that the conveyance or transfer be made while death is imminent, while it is immediately impending by reason of bodily condition, ill health, disease, or injury, or something of that kind. But a transfer may be said to be-made in contemplation of death if the expectation or anticipation of death in either the immediate or reasonably distant future is the moving cause of the transfer.””
2 later decisions quote this exact passage · from the majority““That the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real' or personal, tangible or - intangible, wherever situated — ” “(c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment .at or after his death (whether such transfer or trust is made or created before or after the passage of this act), except in ease of a bona ñde sale for a fair consideration in money or money’s worth. ’ ’”
2 later decisions quote this exact passage · from the majority““A tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this act.””
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.