Simches v. Simches’s Empirical Analysis
1996
Citation profile
18 state decisions
How this case has been cited
Cited by 18 later decisions — most recently October 2010
18 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. § 2001 (Excise, Estate, and Gift Tax Adjustment Act of 1970) · 26 U.S.C. § 2010 · 26 U.S.C. § 2601 · 26 U.S.C. § 2602 · 26 U.S.C. § 2611 · 26 U.S.C. § 2612 · 26 U.S.C. § 2631 · 26 U.S.C. § 2702
Relies on Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · Putnam v. Putnam · Berman v. Sandler · Clymer v. Mayo · Babson v. Babson
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.