Graves v. Schmidlapp’s Empirical Analysis
315 U.S. 657 · 1942
Citation profile
5 federal appellate · 83 state decisions
How this case has been cited
Cited by 133 later decisions (19 by the Supreme Court) — most recently May 2017 · most notably Miller Bros. v. Maryland (1954), Northwest Airlines, Inc. v. Minnesota (1944)
5 federal appellate · 83 state decisions — followed in 19 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 M'Culloch v. State of Maryland · Helvering v. Horst · Reinecke v. Northern Trust Co. · Chase Nat Bank of City of New York v. United States · Tyler v. United States
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 133 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Intangibles, which are legal relationships between persons and which in fact have no geographical location, are so associated with the owner that they and their transfer at death are taxable at the place of his domicile, where his person and the exercise of his property rights are subject to the control of the sovereign power. His transfer of interests in intangibles, by virtue of the exercise of a donated power instead of that derived from ownership, stands on the same footing. In both cases the sovereign’s control over his person and estate at the place of his domicile and his duty to contribute to the financial support of government there, afford adequate constitutional basis for the imposition of a tax. Curry v. McCanless, 307 U.S. 357 , 59 S.Ct. 900 , 83 L.Ed. 1339 ; cf. Graves v. Elliott, 307 U.S. 383 , 59 S. Ct. 913 , 83 L.Ed. 1356 .” Cf. Lynch v. Kentucky Tax Commission, Ky., 333 S.W.2d 257 .”
3 later decisions quote this exact passage · from the majority“For purposes of estate * * * taxation the power to dispose of property at death is the equivalent of ownership”
3 later decisions quote this exact passage · from the majority“80-12-2: “A tax equal to the sum of the following percentages of the market value of the net estate shall be imposed upon the transfer of the net estate of every decedent, whether a resident or nonresident of this state: * * 80-12-3: “The value of the gross estate of a decedent shall be determined by including the value at the time of his death of all property, real or personal, within the jurisdiction of this state, and any interest therein, whether tangible or intangible, which shall pass to any person, in trust or otherwise, by testamentary dispositon or by law of inheritance or succession of this or any other state or country, or 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 his death.””
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.