Weld v. United States’s Empirical Analysis
55 F.3d 623 · 1995
Citation profile
Relationships
Applies 26 U.S.C. § 2001 (Excise, Estate, and Gift Tax Adjustment Act of 1970) · 26 U.S.C. § 2031 · 26 U.S.C. § 6075 · 26 U.S.C. § 6312 · 31 U.S.C. § 752
Relies on Fuentes v. Shevin · Guggenheim v. Rasquin · Brown v. Bullock · Brown v. Indiana · Brown v. Bullock
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.
“must ... be included in decedent's gross estate at par to the extent that they may be used to pay interest on the deficiency, as well as the deficiency itself”
1 later decision quote this exact passage · from the majority“Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of decedent's death.”
1 later decision quote this exact passage · from the majority“all [of the decedent's] property, real or personal, tangible or intangible, wherever situated”
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.