Tyler v. United States’s Empirical Analysis
281 U.S. 497 · 1930
Citation profile
329 federal appellate · 47 district · 52 state decisions
How this case has been cited
Cited by 749 later decisions (93 by the Supreme Court) — most recently September 2011 · most notably Burnet v. Harmel (1932), Carter v. Carter Coal Co. (1936)
329 federal appellate · 47 district · 52 state decisions — followed in 16 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
reviewedUnited States v. Tyler (from Fourth Circuit Court of Appeals)
Relationships
Relies on Brushaber v. Union Pacific Railroad · Knowlton v. Moore · Reinecke v. Northern Trust Co. · Nichols v. Coolidge · Chase Nat Bank of City of New York v. United States
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 749 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Thus the death of one of the parties to the tenancy became the 'generating source' of important and definite accessions to the property rights of the other.”
21 later decisions quote this exact passage · from the majority““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 * * * (c) Transfers in contemplation of, or taking effect at death. To the extent of any interest therein of which the decedent has at 'any time made a transfer, by trust or otherwise, * * * 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 he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the-right to the income from, the property, 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. * * * ””
4 later decisions quote this exact passage · from the majority““Death duties rest upon the principle that death is the ‘generating source’ from which the authority to impose such taxes takes its being, and ‘it is the power to transmit or the transmission or receipt of property by death which is the subject levied upon by all death duties.’ ””
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.