Graves v. Elliott’s Empirical Analysis
307 U.S. 383 · 1939
Citation profile
5 federal appellate · 91 state decisions
How this case has been cited
Cited by 143 later decisions (31 by the Supreme Court) — most recently July 2019 · most notably Sanford's Estate v. Commissioner of Internal Revenue (1939), Miller Bros. v. Maryland (1954)
5 federal appellate · 91 state decisions — followed in 23 states
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 Reinecke v. Northern Trust Co. · Chase Nat Bank of City of New York v. United States · Tyler v. United States · Pullman's Palace-Car Co v. Commonwealth of Pennsylvania · Curry v. McCanless
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 143 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Except as provided in section 54:34-4 of this title, a tax shall be and is hereby imposed at the rates set forth in section 54:34-2 of this title upon the transfer of property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to or for the use of any transferee, distributee or beneficiary in the following cases: * * * * * * * "c. Where real or tangible personal property within this state of a resident of this state or intangible personal property wherever situate of a resident of this state or real or tangible personal property within this state of a non-resident, is transferred by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death.”
1 later decision quote this exact passage · from the majority“The proper use of a legal fiction is to prevent injustice, according to the maxim `in fictione juris semper equitas existat.'”
1 later decision quote this exact passage · from the dissent
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.