Baird's Estate’s Empirical Analysis
1929
Citation profile
1 federal appellate · 17 state decisions
How this case has been cited
Cited by 18 later decisions — most recently March 1972
1 federal appellate · 17 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 Nirdlinger's Estate · Jones v. Integrity Trust Co. · Packer's Estate (No. 1) · Graham's Estate
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ ‘We have stated indiscriminately in our decisions that intact value is actual, intrinsic, liquidating or book value, but the customary standard of measurement used in the cases is book value. The prima facie standard of measurement of intact value of trust estates, the income of which is to be paid to a beneficiary, with remainder over, is the book value; and this standard remains fixed unless it can be established that the elements making up the book value are not true values . . .’ ”. (Italics supplied by the Supreme Court.)”
1 later decision quote this exact passage““Ordinarily the courts will accept the company’s manner and method of charging various items as correct when it is done in good faith, and the presumption would be that it is so done; the burden of showing the contrary is on the party asserting it.””
1 later decision quote this exact passagee.g. Neafie's Estate
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.