Commonwealth v. Switow’s Empirical Analysis
1948
Citation profile
2
cited by 2 later decisions
1
states following
April 1968
most recently cited
2 state decisions
Relationships
Relies on United States v. Wells · Milliken v. United States · Mossberg v. McLaughlin · 132 N.J. Eq. 220 - Dommerich v. Kelly · Fitzpatrick's Administrator v. Citizens' Bank & Trust Co.
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Under our statute a gift made within three years prior to the death of the donor is subject to the tax unless it is shown that it was not made in contemplation of death, and the burden of overcoming the presumption created by the statute is upon those who claim the estate.” Id., 145 S. W.2d 60 .”
1 later decision quote this exact passagee.g. Luckett v. Findley
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.