Pfeufer v. Cyphers’s Empirical Analysis

Citation profile

2 district · 21 state decisions

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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “is to ascertain and effectuate the [settlor's] expressed intent.”

   2 later decisions quote this exact passage
   e.g. Matter of Albert G. Aaron Living Trust · Kelly v. Duvall

2. “[T]he testator must have intended that the amount of the residuary shares to be distributed would be determined based on the value of the residuary estate after the taxes had been paid, off the top, out of the estate; it was the clear intention of the testator that each individual share of the residuary estate be determined after the taxes were paid on the entire estate, albeit from the residuary estate. Thus, it is immaterial that under the Tax Code, some of the legatees would not have been obligated, in any event, to pay taxes on their share; they are, in reality, not being taxed on their residuary share, nor is any residuary legacy being reduced. As we have said, the intent of the testator, as ascertained from the language of the will, controls the source of the funds to be used to pay inheritance taxes so long as there is no conflict with the applicable statute, other law or public policy.”

   1 later decision quote this exact passage
   e.g. Vito v. Grueff

3. “I direct that all estate, inheritance, transfer, legacy or succession taxes, or death duties (including interest and penalties thereon) which may be assessed or imposed with respect to my estate, or any part thereof, of whatever nature and description and wheresoever situated, ... shall be paid out of the principal of my residuary estate; and such payment shall be made as an expense of the administration of my estate rnthout apportionment.”

   1 later decision quote this exact passage
   e.g. Vito v. Grueff