Phraner v. Stone’s Empirical Analysis
1945
Citation profile
20 state decisions
How this case has been cited
Cited by 20 later decisions — most recently June 1971
20 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 Young Men's Christian Ass'n of Columbus Ohio v. Davis · Edwards v. Slocum · 114 N.J. Eq. 524 - Gaede v. Carroll · 128 N.J. Eq. 524 - Morristown Trust Co. v. Childs · Besner v. . Central Trust Co.
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“and it was held that the testatrix did not intend her express direction to pay taxes to cover so much of the federal estate tax as related to appointed property distributed under the will. In the Palmer case, the will provided that”
2 later decisions quote this exact passage“`The interest is to be computed and paid on the amount or value of the legacy as ascertained. Where partial payments have been made on a legacy, the amount due to the legatee is to be ascertained by making annual rests, adding the interest each year to the principal, and deducting the payments made during the year, the residue being a new principal, provided, of course, this mode of computation does not result in allowing compound interest.'”
1 later decision quote this exact passage“all estate, legacy, transfer, inheritance and succession taxes which may be imposed chargeable or payable upon my estate, or any legacy, bequest or devise herein, ... shall be a charge against and shall be paid from my residuary estate.”
1 later decision quote this exact passage
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.