Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven’s Empirical Analysis
1967
Citation profile
1,146 federal appellate · 470 district · 107 state decisions
How this case has been cited
Cited by 3,849 later decisions (28 by the Supreme Court) — most recently August 2023 · most notably Cort v. Ash (1975), DelCostello v. International Brotherhood of Teamsters (1983)
1,146 federal appellate · 470 district · 107 state decisions — followed in 24 states
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.
Appellate journey
reviewedCommissioner of Internal Revenue v. Estate of Bosch (from Second Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 2056 · 28 U.S.C. § 1652 (Rules of Decision Act)
Relies on Erie Co v. Tompkins · Cohen v. Beneficial Industrial Loan Corp. · Welch v. Helvering · Cromwell v. County of Sac
Cited together with Erie Co v. Tompkins · West v. American Telephone & Telegraph Co. · Bernhardt v. Polygraphic Co. of America, Inc. · Anderson v. Liberty Lobby, Inc. · Klaxon Co. v. Stentor Electric Manufacturing 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 3,849 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the State's highest court is the best authority on its own law.”
145 later decisions quote this exact passage · from the majority“[W]e believe [Congress] intended the marital deduction to be strictly construed and applied.”
14 later decisions quote this exact passage · from the majority“We hold that where the federal estate tax liability turns upon the character of a property interest held and transferred by the decedent under state law, federal authorities are not bound by the determination made of such property interest by a state trial court.”
13 later decisions quote this exact passage · from the majority
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.