Ballantine v. Tomlinson’s Empirical Analysis
293 F.2d 311 · 1961
Citation profile
14 federal appellate · 1 state decisions
How this case has been cited
Cited by 24 later decisions (1 by the Supreme Court) — most recently March 1997
14 federal appellate · 1 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.
Relationships
Relies on Ithaca Trust Co. v. United States · Trop v. Dulles · Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal Revenue · Murphy v. Murphy · Henderson, Et Vir. v. Usher
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The decedent, by his will directed that the wife's share of the residuary estate should not be charged with any part of the estate tax. There was no such provision or other direction with respect to administration expenses or other charges against the estate.”
3 later decisions quote this exact passage · from the majority“The interest passing to the surviving spouse from the decedent is only such interest as the decedent can give. If the decedent by his will leaves the residue of his estate to the surviving spouse and she pays, or if the estate income is used to pay, claims against the estate so as to increase the residue, such increase in the residue is acquired by purchase and not by bequest.”
2 later decisions quote this exact passage · from the majority“[W]e find nothing in the Florida statutory law requiring payment of administration expenses from estate income. We are likewise unable to agree ... (that a state case) ... requires that administration expenses be paid from estate income.”
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.