Babson v. Babson’s Empirical Analysis
1977
Citation profile
17 state decisions
How this case has been cited
Cited by 20 later decisions — most recently August 2018
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
Applies 26 U.S.C. § 2056
Relies on United States v. Sherwood · Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · Morgan v. Commissioner · Blair v. Commissioner · Freuler v. Helvering
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.
“We conclude that the Babson will should be read as expressing an intention to take full advantage of the marital deduction, notwithstanding the fact that the testator did not use the word “maximum” in the provision establishing the marital deduction trust. We base this conclusion on two principles of testamentary interpretation, namely, that (1) the testator’s intent must be ascertained by considering the will as a whole * * * “attributing due weight to all its language,” * * * ; and that (2) it is proper to consider “The accomplishment of identifiable tax objectives * * * [as an] aid * * * [in] the interpretation of a will.””
1 later decision quote this exact passage“2. I authorize my Executors to resist, settle, compromise and/or pay before or after they are due, any or all inheritance taxes on future or contingent interests in property passing or accruing from me which will take effect in possession or enjoyment after my death, whether or not such taxes are attributable to property passing under this will and any codicil hereto. I direct my Executors to charge any and all payments made by them pursuant to this section and the foregoing section 1 to the residue * * *”
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.