Nell v. Tracy’s Empirical Analysis
1984
Citation profile
2 state decisions
Relationships
Relies on State v. Mutual Life Insurance · General Petroleum Corp. of Cal. v. Smith · Tennessee Products & Chemical Corp. v. Dickinson · Guardian National Bank v. Huntington County State Bank · Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Rogers
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Estate did what any reasonable person versed in normal business practices would have done to make timely payment of the inheritance tax on or before the due date. The check was mailed, certified mail with return receipt requested, two days prior to the due date. In the ordinary course of the mails, it should have been received the next day — one day before the due date. The late delivery was not occasioned by any act or fault of the Estate, the taxpayer.”
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.