Estate of William Zentmayer, Deceased, the First Pennsylvania Banking and Trust Company v. Commissioner of Internal Revenue’s Empirical Analysis
1964
Citation profile
17 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 34 later decisions — most recently June 1982 · most notably Miller v. United States (1968), Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal Revenue (1971)
17 federal appellate · 1 district · 1 state decisions
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 Ithaca Trust Co. v. United States · Henslee v. Union Planters National Bank & Trust Co. · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · Burleigh Estate · Newton Trust Co. v. Commissioner
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“and for any other purpose which my trustees shall deem expedient, necessary or desirable for the benefit or use of my said sister * * *.”
3 later decisions quote this exact passage · from the majority“support, maintenance, welfare and comfort”
3 later decisions quote this exact passage · from the majority“not what the trustees [are] likely to do, but what they [have] the power to do,”
2 later decisions 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.