Rose v. Grant’s Empirical Analysis
39 F.2d 338 · 1930
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 11 later decisions (1 by the Supreme Court) — most recently September 1972
8 federal appellate ·
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. § 955
Relies on Brewster v. Gage · United States v. Merriam · Weiss v. Wiener · United States v. Magnolia Petroleum Co. · Rose v. Grant
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““[The term] does include the bequest here under consideration since, as we shall presently show, actual service as a condition of payment is not required. * * * “ * * * The distinction to be drawn is between compensation fixed by will for services to be rendered by the executor and a legacy to one upon the implied condition that he shall [merely] clothe himself with the character of executor. In the former case he must perform the service to earn the compensation. * * •» “The word ‘bequest’ having the judicially settled meaning which we have stated, we must presume it was used in that sense by Congress.””
2 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.