Grell v. Kelly’s Empirical Analysis
1944
Citation profile
10 state decisions
Relationships
Relies on Helvering v. Salvage · In Re the Transfer Tax Upon the Estate of Orvis · 133 N.J. Eq. 408 - Martindell v. Fiduciary Counsel, Inc. · 131 N.J. Eq. 263 - Squier v. Martin · In Re the Transfer Tax Upon the Estate of Fieux
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Not every corporation has such an asset. It is elusive and does not long endure independently of the enterprise and effort of the successors. Therefore, no fixed and immutable rule can be applied to its valuation in all cases.” Grell v. Kelly. 134 N. J. Eq. 593 (Prerog. 1944).”
1 later decision quote this exact passage · from the majority“Uniformity to-day in the construction and application of homogenetic statutes by the courts of neighboring states in like cases is undoubtedly opportune.”
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.