Loeb Estate’s Empirical Analysis
1960
Citation profile
62 state decisions
How this case has been cited
Cited by 62 later decisions — most recently July 2019 · most notably Rader v. Pennsylvania Turnpike Commission (1962), Cali v. Philadelphia (1962)
62 state decisions
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
Relies on Old Colony Trust Co. v. Commissioner · Riggs v. Del Drago · Edwards v. Slocum · Logan v. Davis · Allentown School District Mercantile Tax Case
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 62 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““While we are not bound by such rules and regulations, nevertheless, we may consider them in ascertaining the intent of the legislature. Act of May 28, 1937, P. L. 1019, art. IV, §51, 46 PS §551. As was said in Loeb Estate, 400 Pa. 368, 373 (1960) : “ ‘Where the language of a statute is plain and clear, administrative interpretations and practice cannot change or avoid the statute. Where, however, the words of a statute are not clear or explicit the contemporaneous construction of a statute by those charged with its execution and application, especially when it has long prevailed, is entitled to great weight and should not be disregarded or overturned except for clear language in the Act itself or very strong cogent and convincing reasons’ ” (Citing cases.) : Commonwealth v. Equitable Gas Co., supra.”
3 later decisions quote this exact passage““The Commonwealth will seek in vain any language in the will that the testatrix intended to give to her legatees not the pecuniary legacy she clearly stated, but that amount plus an additional legacy in an amount unknown to her, but which is equal to the inheritance tax on the legacy which tax she clearly and specifically said should be paid out of the principal of the residuary trust.” In re Loeb’s Estate, 162 A.2d at 211 .”
1 later decision quote this exact passage“clear, simple, definite, and universal construction of the Act for 39 years by Judges and lawyers, as well as by the Commonwealth itself in ... thousands of cases, and is likewise in conflict with decisions of this Court which, by necessary implication, have held to the contrary. ...”
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.