Coke v. Calvert’s Empirical Analysis
1970
Citation profile
1
cited by 1 later decisions
1
states following
October 1970
most recently cited
1 state decisions
Relationships
Relies on Bruning v. United States · Calvert v. Fort Worth National Bank · Lynch v. Kentucky Tax Commission · Danzey v. Swinney · Reinstein v. Smith
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The only deductions permissible under this law are the debts due by the estate, funeral expenses, expenses incident to the last illness of the deceased, which shall be due and unpaid at the time of death, all Federal, State, County, and Municipal taxes due at the time of the death of the decedent, attorney’s fees and Court costs accruing in connection with the assessing and collecting of the taxes provided for under this Chapter, and an amount equal to the value of any property forming a part of the gross estate situated in the United States received from any person who dies within five (5) years prior to the death of the decedent. * * * ””
1 later decision quote this exact passagee.g. Calvert v. Coke
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.