Leach v. Nichols’s Empirical Analysis
285 U.S. 165 · 1932
Citation profile
5 federal appellate · 7 state decisions
How this case has been cited
Cited by 23 later decisions (6 by the Supreme Court) — most recently July 1974
5 federal appellate · 7 state decisions
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
reviewedNichols v. Leach (from First Circuit Court of Appeals)
Relationships
Relies on New York Trust Co. v. Eisner · Saltonstall v. Saltonstall · Attorney General v. Stone · Magee v. Commissioner of Corporations & Taxation · Coolidge v. Commissioner of Corp. & Taxation
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Sec. 203. That for the purpose of the tax the value of the net estate shall be determined— “(a) In the case of a resident, by deducting from the value of the gross estate—“(1) Such amounts for funeral expenses, administration expenses, claims against the estate, unpaid mortgages . . . and such other charges against the estate, as are allowed by the laws of the jurisdiction . . . under which the estate is being administered. . . .”
1 later decision 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.