Means v. United States’s Empirical Analysis
39 F.2d 748 · 1930
Citation profile
3
cited by 3 later decisions
1
cited 1 times by the Supreme Court
September 1959
most recently cited
Relationships
Relies on Reinecke v. Northern Trust Co. · Nichols v. Coolidge · Chase Nat Bank of City of New York v. United States · Blodgett v. Holden · New York Trust Co. v. Eisner
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 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For the calendar year 1924 and each calendar year thereafter ... a tax ... is hereby imposed upon the transfer by a resident by gift during such calendar year of any property wherever situated, whether made directly or indirectly,”
1 later decision quote this exact passagee.g. Burnet v. Guggenheim““It was the freeing of the property transferred from the possibility of the exercise of the rights of revocation that effected the transfer and subjected the corpus of the gifts to the taxes imposed on such transfers.””
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.