Flanders v. United States’s Empirical Analysis
1972
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently January 2013
2 federal appellate ·
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
Applies 26 U.S.C. § 2031 · 26 U.S.C. § 2032 · 26 U.S.C. § 2033 · 26 U.S.C. § 811 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on United States v. Miller · Maass v. Higgins
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the property to be valued ... is the property included in the gross estate on the date of death. As property and its value are separate and distinct, the former denoting legal rights, the latter the monetary measure of such rights, and as subdivision (j) [26 U.S.C. § 811(j) ] treats the two separately, it will be necessary in every case first to determine what property constituted the gross estate at decedent's death.”
1 later decision quote this exact passage · from the majority“voluntary post mortem changes in the property were not considered except if they resulted in a sale or other disposition between the date of death and the alternate valuation date. In these instances, the valuation date was set as of the date of such sale or other disposition.”
1 later decision quote this exact passage · from the majority“There is little question that a Williamson Act restriction artificially reduces the fair market value of the property for the period of time it remains on the property.”
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.