Schlesinger v. State of Wisconsin’s Empirical Analysis
270 U.S. 230 · 1926
Citation profile
119 federal appellate · 48 district · 166 state decisions
How this case has been cited
Cited by 505 later decisions (91 by the Supreme Court) — most recently July 2016 · most notably Nebbia v. People of State of New York (1934), Shelton v. Tucker (1960)
119 federal appellate · 48 district · 166 state decisions — followed in 32 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 Pierce v. Society of the Sisters of the Holy Names of Jesus and Mary Same · Royster Guano Co v. Commonwealth of Virginia · Knowlton v. Moore · Gulf Ry Co v. Ellis · 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 505 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The challenged enactment plainly undertakes to raise a conclusive presumption that all material gifts within six years of death were made in anticipation of it and to lay a graduated inheritance tax upon them without regard to the actual intent. The presumption is declared to be conclusive and cannot be overcome by evidence. It is no mere prima facie presumption of fact.””
5 later decisions quote this exact passage · from the majority““ * * * Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death * * * shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title.””
3 later decisions quote this exact passage · from the majority“in fact made without contemplation (of death) are . . . conclusively presumed to have been so made without regard to actualities, while like gifts at other times are not thus treated.”
2 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.