Todd Trust’s Empirical Analysis
1947
Citation profile
22 state decisions
How this case has been cited
Cited by 22 later decisions — most recently April 1980
22 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 Dolan's Estate · Lines's Estate · Reish v. Commonwealth of Pennsylvania · Glosser Trust
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A tax . . . is . . . imposed upon the transfer of any property, real or personal, or of any interest therein or income therefrom in trust or otherwise, to persons or corporations in the following cases: . . . “(c) When the transfer is of property made by a resident ... by deed, grant, bargain, sale or gift . . . intended to take effect in possession or enjoyment at or after such death. “(d) ... Provided, That property transferred pursuant to powers of appointment shall, ... be taxed as of the estate of the donor ...””
1 later decision quote this exact passagee.g. Eastlack Estate““The criterion is not whether the beneficiaries are to acquire actual possession or enjoyment at or after the death of the donor, but whether the latter has irrevocably parted with all his interest, title, possession and enjoyment in his lifetime.””
1 later decision quote this exact passagee.g. Eastlack Estate
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.