Zipperlein Estate’s Empirical Analysis
1951
Citation profile
17 state decisions
How this case has been cited
Cited by 21 later decisions — most recently February 1987
17 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 Madden v. Glosztonyi Savings & Trust Co. · C. I. T. Corporation v. Flint · Gallagher Estate · Bute Estate · United States National Bank v. Penrod
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In considering, from a practical standpoint, the question as to the proper tax to be imposed under the 1919 Act, the stepson and his wife must be regarded as each having a one-half interest in the bequest, with the result that the tax on his half share will be at the rate of 2% and the tax on her half share at the rate of 10%.”
1 later decision quote this exact passage““This bequest — not being to a person or persons who are designated as subject to a 2% tax — clearly and necessarily falls within the provision of the Act that subjects all other testamentary gifts to taxation at the 10% rate (now 15%); and hence at said rate it must, be taxed.”.”
1 later decision quote this exact passagee.g. Sheeler Estate““In that case, . . . the renunciation of the legacy was bona fide and not a part of any palpably evasive scheme. . . .””
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.