Cox v. United States’s Empirical Analysis
421 F.2d 576 · 1970
Citation profile
12 federal appellate · 9 state decisions
How this case has been cited
Cited by 34 later decisions — most recently February 2002 · most notably Neamand Estate (1974), Penney v. Commissioner (1974)
12 federal appellate · 9 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
Applies 26 U.S.C. § 2056
Relies on Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · Riggs v. Del Drago · Young Men's Christian Ass'n of Columbus Ohio v. Davis · United States v. Crosby · United States v. Hiles
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"[Ala.Code 1940 (Recomp.1958), tit. 51, § 449,] has obviously placed Alabama among those states following the general rule that the burden of the estate taxes shall be on the general estate rather than being apportioned among the beneficiaries. "The government, however, contends that in this case because the wife dissented from the will and took her intestate share she was a residuary legatee and therefore chargeable with her proportionate share of the estate tax. We think this argument is without merit. "The obvious reason for the general rule of nonapportionment of estate tax burdens is to protect specific legacies from reduction due to estate taxes. Alabama has chosen to follow this rule. Title 51, § 449. Further, under Alabama law the widow's marital share upon dissent from her husband's will is treated with greater protection than specific bequests which lapse if necessary when she elects to take against the will. Merchants' National Bank of Mobile v. Hubbard, 1931, 222 Ala. 518 , 133 So. 723 , 74 A.L.R. 646 . Over a century ago the Alabama Supreme Court expressed its reverence for the widow's rights in Perrine Ex'rs v. Perrine, 1860, 35 Ala. 644 : "`Lord Coke said, that "three things are favored in lawlife, liberty and dower," ... It is not dower itself, however, but the purpose of dower namely, the support of the widow which the law favors. And statutes which have for their design the support of the husband, must be regarded with the same favor, and administered wit”
6 later decisions quote this exact passage · from the majority“(a) Allowance of marital deduction.— For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsections (b), (c), and (d), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate. j}: % % # (e) Limitation on aggregate of deduc tions.—”
1 later decision quote this exact passage · from the majority“—If any woman having a separate estate survive her husband, and such separate estate, exclusive of the rents, incomes, and profits, is equal to, or greater in value than her dower interest and distributive share in her husband’s estate, estimating her dower interest in his lands at seven years’ rent of the dower interest, she shall not be entitled to dower in, or distribution of, her husband’s estate.”
1 later decision quote this exact passage · from the majority
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.