Chase Nat Bank of City of New York v. United States’s Empirical Analysis
278 U.S. 327 · 1929
Citation profile
353 federal appellate · 58 district · 75 state decisions
How this case has been cited
Cited by 886 later decisions (82 by the Supreme Court) — most recently March 1991 · most notably Corliss v. Bowers (1930), Sanford's Estate v. Commissioner of Internal Revenue (1939)
353 federal appellate · 58 district · 75 state decisions — followed in 20 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 Reinecke v. Northern Trust Co. · Nichols v. Coolidge · New York Trust Co. v. Eisner · Young Men's Christian Ass'n of Columbus Ohio v. Davis
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 886 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'transfer' 2 is not limited to the passing of property directly from the donor to the transferee, but encompasses a donation 'procured through expenditures by the decedent with the purpose, effectuated at his death, of having it pass to another.'”
12 later decisions quote this exact passage · from the majority““See. 401. That, in lieu of the tax imposed by Title IV of the Revenue Act of 1918, a tax equal to the sum of the following percentages' of the value of the net es-. tate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every deeedent dying after the passage of this act. * ^ * “Sec. 402. That the value of the gross estate of the deeedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated— “(a) To the extent of the interest therein of the deeedent 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; “(b) To the extent of any interest therein of the surviving spouse, existing at the time of the decedent’s death as dower, curtesy, or by virtue of a statute creating an estate in lieu of dower or curtesy; * * * “(d) To the extent of the interest therein held jointly or as tenants in the entirety by the deeedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the survivor, except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the deeedent for less than a fair consideration in money or money’s worth; * * * “(f) To the extent of the amount ”
9 later decisions quote this exact passage · from the majority““Termination of the power of control at the time of death inures to the benefit of him who owns the property subject to the power and thus brings about, at death, the completion of that shifting of the economic benefits of property which is the real subject of the tax. * * * It is the termination of the power of disposition of the policies by decedent at death which operates as an effective transfer and is subjected to the tax * *”
7 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.