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← 558 So. 2d 146 - Ferrone v. Soffes

558 So. 2d 146 - Ferrone v. Soffes’s Empirical Analysis

1990

Citation profile

7
cited by 7 later decisions
5
states following
March 2002
most recently cited

7 state decisions

Relationships

Relies on Wood v. Strickland · 491 So. 2d 276 - Bender v. First Fidelity Savings & Loan Ass'n of Winter Park · Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal Revenue · Johnson v. Hall · 137 So. 2d 587 - In Re Barret's 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “exception to Florida's apportionment statute, the court stated: the statute requires ... a clear and unequivocal direction in the will in order to require the estate to bear the burden of taxation for property outside the will. Although no particular form of words is required, the intention to shift the burden of taxation must clearly appear. [ Ibid. ] To meet that burden, the court concluded that the”
    2 later decisions quote this exact passage
  2. “all debts allowed as claims against my estate, my funeral expenses, and all expenses of administration of my estate, and all estate, inheritance, succession, and transfer taxes which may be assessed by reason of my death.”
    1 later decision quote this exact passage
  3. “will must expressly refer to the statute, or expressly indicate that the estate is to bear the burden of taxation for property passing outside the will.”
    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.