Baylis Estate’s Empirical Analysis
1965
Citation profile
1
cited by 1 later decisions
1
states following
April 1976
most recently cited
1 state decisions
Relationships
Relies on Commonwealth v. Allied Building Credits, Inc. · Paper Products Co. v. Pittsburgh · Rowell's Estate · Pickering Estate
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"All reasonable expenses of administration, incurred after assessment of the inheritance tax on prior interests, and all death taxes paid out of property supporting such prior interests, shall not be included in the appraisement in determining the value of a future interest on the valuation date. This section shall not apply when the tax is paid under the provisions of sections 713(a) and 714(a)."”
1 later decision quote this exact passagee.g. Estate of Miller“The tax shall be computed upon the value of the interest at such date.”
1 later decision quote this exact passagee.g. Estate of Miller
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.