Phillips v. Phillips’s Empirical Analysis
1979
Citation profile
21 state decisions
How this case has been cited
Cited by 21 later decisions — most recently July 2015
21 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
Applies 26 U.S.C. § 6075 · 26 U.S.C. § 6081 · 26 U.S.C. § 6651
Relies on STATE EX REL. UTILITIES COM'N v. Lumbee River EMC · Childers v. Parker's, Inc. · Taylor v. Crisp · Vinson v. Chappell · 5 N.C. App. 228 - In Re the Estate of Connor
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(c) For the purpose of establishing the right of dissent, the estate of the deceased spouse and the property passing outside of the will to the surviving spouse as a result of the death of the testator shall be determined and valued as of the date of his death, which determination and value the executor or administrator with the will annexed and the surviving spouse are hereby authorized to establish by agreement subject to approval by the clerk of the superior court. If such personal representative and the surviving spouse do not so agree upon the determination and value, or if the surviving spouse is the personal representative, or if the clerk shall be of the opinion that the personal representative may not be able to represent the estate adversely to the surviving spouse, the clerk shall appoint one or more disinterested persons to make such determination and establish such value. Such determination and establishment of value made as herein authorized shall be final for determining the right of dissent and shall be used exclusively for this purpose. (Emphasis added.)”
1 later decision quote this exact passagee.g. Taylor v. Taylor“(a) A spouse may dissent from his deceased spouse's will in those cases where the aggregate value of the provisions under the will for the benefit of the surviving spouse, when added to the value of the property or interests in property passing in any manner outside the will to the surviving spouse as a result of the death of the testator: (1) Is less than the intestate share of such spouse, or (2) Is less than one half of the deceased spouse's net estate in those cases where the deceased spouse is not survived by a child, children, or any lineal descendent of a deceased child or children, or by a parent, or (3) Is less than the one half of the amount provided by the Intestate Succession Act in those cases where the surviving spouse is a second or successive spouse and the testator has surviving him lineal descendants by a former marriage and there are no lineal descendants surviving him by the second or successive marriage.”
1 later decision quote this exact passage“[c]osts of administration [of an estate] include the executor's commissions and 'reasonable sums for necessary charges and disbursements incurred in the management of the estate.' G.S. 28A-23-3. Reasonable attorneys' fees come within the latter item.”
1 later decision quote this exact passage
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.