Keith v. Johnson’s Empirical Analysis

Citation profile

24 federal appellate · 10 district · 3 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 89 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The government cites N. Y. Trust Co. v. Eisner, 256 U. S. 345 [ 41 S. Ct. 506 , 65 L. Ed. 963 , 16 A. L. R. 660 ]. In that ease there was involved the amount of the federal estate tax under section 201 of the Revenue Act of 1916, 39 Stat. 756 , 777 [Comp. St. § 6336%b]. Section 203 [Comp. St. § 6336%d] provided that there should be deducted from the value of the gross estate funeral expenses, administration expenses, claims against the estate, certain losses, ‘and such other charges against the estate as are allowed by the laws of the jurisdiction’ where the estate was administered. When that ease was before this court the latest decision of the New York Court of Appeals, having a direct bearing upon the matter, was Matter of Gihon, 169 N. Y. 443 [ 62 N. E. 561 ]. It was there held that the state transfer tax was the same as the federal inheritance tax imposed by the War Revenue Act of June 13, 1898, chapter 448, 30 Stat. 448 , which was considered by this court in Knowlton v. Moore, 178 U. S. 41 [ 20 S. Ct. 747 , 44 L. Ed. 969 ]. That the tax was not primarily payable out of the estate, that it was a tax not upon property, but upon succession, ‘that is to say, a tax on the legatee for the privilege of succeeding to property’ and that payment of the tax by the personal representative was for the legatee and not on account of the estate. In harmony with that case this court held that the state transfer - tax paid by the executors was not deductible im calculating the amount o”

   1 later decision quote this exact passage · from the majority
   e.g. Van Dyke v. Wilkinson

2. “Aside from authority and theory we think it was the clear legislative intent, as indicated by the various provisions of the Tax Law, that in calculating the net income of the estate of a decedent for income tax purposes, the amount paid by an executor during the year in satisfaction of a transfer tax should be deducted. The income tax payment is made by the executor of the estate from funds of the estate and not from funds belonging to legatees, (Kings County Trust Company v. Law, 201 App. Div. 181 .) The transfer tax payment is made by the executor from the funds of the estate. “The transfer tax is imposed upon the estate of the decedent as it exists at the hour of his death, and its value is to be fixed as of that time.” (Matter of Hubbard, 234 N. Y. 179 .) Thus the tax is measurable not by the funds received by a legatee, but by the funds the executor receives. As the burden of paying the income tax, as well as the burden of paying the transfer tax,' is cast upon the executor, and as the taxable income of the estate is under tbe terms of tbe Tax Law measurable by gross income received less taxes paid, it would seem clear tbat tbe person paying tbe income tax, namely, tbe executor, is entitled to deduct tbe very transfer tax wbicb be bimself pays.”

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

3. “224. Hen of tax and collection Toy executors, administrators and trustees. Every such tax shall be and remain a lien upon the property transferred until paid and the person to whom the property is so transferred, and the executors, administrators and trustees of every estate so transferred shall be personally liable for such tax until its payment. Every executor, administrator or trustee shall have full power to sell so much of the property of the decedent as will enable him to pay such tax in the same manner as he might be entitled by law to do for the payment of the debts of the testator’ or intestate. Any such executor, administrator or trustee having in charge or in trust any legaey or property for distribution subject to such tax shall deduct the tax therefrom and shall pay over the same to the state comptroller or county treasurer, as herein provided. If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value thereof from the person entitled thereto. He shall not deliver or be compelled to deliver any specific legacy or property subject to tax under this article to any person until he shall have collected the tax thereon. * * *”

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