May v. Heiner’s Empirical Analysis
281 U.S. 238 · 1930
Citation profile
269 federal appellate · 50 district · 68 state decisions
How this case has been cited
Cited by 728 later decisions (41 by the Supreme Court) — most recently April 2020 · most notably Monroe v. Pape (1961), Helvering v. Hallock (1940)
269 federal appellate · 50 district · 68 state decisions — followed in 18 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.
Appellate journey
reviewedthe decision below (from Third Circuit Court of Appeals)
Relationships
Relies on Reinecke v. Northern Trust Co. · Nichols v. Coolidge · 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 728 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Sec. 302 [As amended by Section 803 (a) of the Revenue Act of 1932, c. 209, 47 Stat. 169 , 26 U.S.C.A. Int.Rev.Acts, page 228]. The value of the gross estate of the decedent shall be determined by including tlie value at the time of bis death of all property, real or personal, -tangible or intangible, wherever situated— “(e) To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or -otherwise, under which ho has retained for his life or for any period not ascertainable without reference to bis death or for any period which does not in fact end before his death (1) the possession ox enjoyment of, or the right to the income from, the pi’operty, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money’s worth. Any transfer of a material part of his property in the nature of a final disposition oi- distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title.””
18 later decisions quote this exact passage · from the majority“The record fails clearly to disclose whether or no Mrs. May survived her husband. Apparently she did not. But this is not of special importance, since the refund should have been allowed in either event.”
5 later decisions quote this exact passage · from the majority“intended to take effect in possession or enjoyment at or after”
5 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.