Lohm Estate’s Empirical Analysis
1970
Citation profile
6 federal appellate · 72 state decisions
How this case has been cited
Cited by 82 later decisions — most recently June 2018 · most notably Universal Athletic Sales Co. v. American Gym, Recreational & Athletic Equipment Corp. (1976), In Re Estate of Ellis (1975)
6 federal appellate · 72 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 LaRocca Estate · Purman Estate · Vandergrift Estate · Thompson Estate · Jones Estate
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 82 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Our Supreme Court has recognized that "[w]here a fiduciary acts upon the advice of counsel, such fact is 'a factor to be considered in determining good faith, but is not a blanket of immunity in all circumstances.' " In re Lohm's Estate , 440 Pa. 268 , 269 A.2d 451 , 455 (1970). There are two aspects to this 'factor' which must be weighed in deciding whether the fiduciary may defend against a surcharge attempt on the basis of reliance upon the advice of counsel. The initial choice of counsel must have been prudent under all the circumstances then existing, and the subsequent decision to rely upon this counsel must also have been a reasonably wise and prudent choice. Id.”
3 later decisions quote this exact passage“[w]here a fiduciary acts upon the advice of counsel, such fact is 'a factor to be considered in determining good faith, but is not a blanket of immunity in all circumstances.'”
3 later decisions quote this exact passage“A prudent man may not have the technical knowledge or skill to prepare ... an income tax return, and so would properly rely on one more knowledgeable. But a prudent man in the conduct of his own affairs would certainly know that there is A[sic] time when a tax return must be made and a time when a tax is due and payable, and, if he did not know what those times were, he would find out____ What ‘prudent man’ is there who does not know that April 15 is the normal date by which individual federal income tax returns must be filed and the tax paid?”
2 later decisions 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.