Taggart v. United States’s Empirical Analysis
1969
Citation profile
7
cited by 7 later decisions
1
states following
June 1988
most recently cited
2 federal appellate · 4 state decisions
Relationships
Relies on In Re Ogburn's Estate · Moore v. Moore · Ramsey v. Nordloh · In Re Lendecke's Estate · 43 N.J. Super. 534 - In Re Burnett
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the present case there is no reference to the word, `estate', in the Will. While it is true that the word `federal' is set forth specifically, this word must be placed in context so that it has meaning within the entire sentence comprising the fifth paragraph of the Will. Since the State of Wyoming has no state income tax, but does have a state inheritance tax, and also since there is no such tax, per se, as a federal inheritance tax, the only construction which can be placed upon this sentence to give it meaning is to say that the testatrix intended the word `state' to associate with `inheritance' and the word `federal' to associate with the words `income taxes'. With this particular phraseology in the will and a complete absence of the term `estate', the testatrix must have intended to exclude federal estate taxes from the apportionment as set forth in the Will.”
1 later decision quote this exact passage · from the majority“* * * all state and federal inheritance or income taxes or levies.”
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.