Belefski Estate’s Empirical Analysis
1964
Citation profile
35 state decisions
How this case has been cited
Cited by 37 later decisions — most recently February 2019 · most notably Leach v. Philadelphia Saving Fund Society (1975), 110 Pa. Commw. 629 - E-Z Parks, Inc. v. Philadelphia Parking Authority (1987)
35 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 43 Cal. 2d 594 - Kirkwood v. Simpson · Tack's Estate · Loeb Estate · Brown's Estate · Beaver Falls B. & L. Ass'n v. Allemania Fire Ins.
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A]ny benefit or right accrued or accruing to any person under the provisions of this act, and the moneys in the fund created under this act, are hereby exempt from any State or municipal tax. . . .”
3 later decisions quote this exact passage“[t]he word 'any' is generally used in the sense of 'all' or 'every' and its meaning is most comprehensive.”
3 later decisions quote this exact passage“[I]t is highly significant that the legislature, in its description of the taxes to be exempted, stated that the exemption was to be extended to any state tax. The word "any" is generally used in the sense of "all" or "every" and its meaning is most comprehensive.... [T]he legislative employment of the word "any" adds further emphasis to the conclusion that it was the legislative intent to exempt the proceeds of the Fund from all taxes, whether such taxes be on the property, the transfer of such property or on the privilege of succession after death to such property.”
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.