40 F. Supp. 594 - Heim v. Nee’s Empirical Analysis
1937
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently February 1961
7 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.
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The amount to be deducted for testamentary charitable gifts must be computed on the basis of what the charities actually receive, not on the basis of what is provided in the will of the decedent.””
4 later decisions quote this exact passage · from the majority“The amount of all bequests, legacies, devises, or transfers, * * * to a trustee * * *, but only if such contributions or gifts are to be used by such trustee * * * exclusively for religious, charitable, scientific, literary, or educational purposes * * *.”
1 later decision quote this exact passage · from the majoritye.g. In Re Sage's Estate“corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes”
1 later decision quote this exact passage · from the majoritye.g. In Re Sage's Estate
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.