Ferguson v. Dickson’s Empirical Analysis
300 F. 961 · 1924
Citation profile
15 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 30 later decisions (5 by the Supreme Court) — most recently June 1979 · most notably Merrill v. Fahs (1945), Taft v. Commissioner (1938)
15 federal appellate · 1 district · 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 State of Lowa v. McFarland State of Illinois · Hollingworth Magniac v. John R Thomson · Wheeler v. Kirtland · Dunlop v. Thomas · Huff v. Hall
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(c) To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, in contemplation of or 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. * * * ””
1 later decision quote this exact passage · from the majority“a bona fide sale for a fair consideration in money or money’s worth.”
1 later decision quote this exact passage · from the majoritye.g. Merrill v. Fahs
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.