Fernandez v. Wiener’s Empirical Analysis

Citation profile

165 federal appellate · 21 district · 76 state decisions

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 420 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[T]he power of Congress to impose death taxes is not limited to the taxation of transfers at death. It extends to the creation, exercise, acquisition, or relinquishment of any power or legal privilege which is incident to the ownership of property, .and when any of these is occasioned by death, it may as readily be the subject of the federal tax as the transfer of the property at death.”

   6 later decisions quote this exact passage · from the majority
   e.g. Estate of Jameson v. Commissioner · Estate of Armstrong v. Comm'r

2. “... It is enough that death brings about changes in the legal and economic relationships to the property taxed, and the earlier certainty that those changes would occur does not impair the legislative power to recognize them, and to levy a tax on the happening of the event which was their generating source.”

   6 later decisions quote this exact passage · from the majority
   e.g. Jameson v. Commissioner · Estate of William L. Reno, Jr. Barbara G. Reno v. Commissioner of Internal Revenue, Virginia Bar Association, Amicus Curiae

3. “(2) Community interests. To the extent of the interest therein held as community property by the decedent and surviving spouse under the law of any State, * * *,”

   4 later decisions quote this exact passage · from the majority
   e.g. Neumann v. Commissioner · 38 Wash. 2d 399 - Seattle First National Bank v. Bank of California, N.A.