In Re Gallagher's Will’s Empirical Analysis
1953
Citation profile
8 federal appellate · 47 state decisions
How this case has been cited
Cited by 63 later decisions — most recently June 1997 · most notably 143 W. Va. 845 - Cuppett v. Neilly (1958), 19 Ill. App. 3d 1022 - In Re Estate of Van Duser (1974)
8 federal appellate · 47 state decisions — followed in 16 states
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
Applies 26 U.S.C. § 811 · 26 U.S.C. § 813
Relies on Poe v. Seaborn · Riggs v. Del Drago · Tyler v. United States · Young Men's Christian Ass'n of Columbus Ohio v. Davis · Fernandez v. Wiener
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 63 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We have not tallied the jurisdictions on each side, but although the earlier rule may still represent the majority opinion of jurisdictions passing upon the question, we feel no compunction to adhere inelas-tieally to a rule which in the view of this court is not productive of substantial justice. Certainly the vitality of our legal system derives in large part from the function of our courts in applying its root concepts, among them that of equal treatment, to ever new and diversified problems. * * * Therefore, the rule is nonprobate assets includible in the gross taxable estate shall bear their proportionate share of the burden of the federal estate tax * * Id. at 328.”
5 later decisions quote this exact passage“It is universally recognized the testator has the right by his direction to make the federal estate tax payable from any portion of his estate he may designate.”
4 later decisions quote this exact passage“... the death of the husband of the Louisiana marital community not only operates to transfer his rights in his share of the community to his heirs or those taking under his will. It terminates his expansive and sometimes profitable control over the wife's share, and for the first time brings her half of the property into her full and exclusive possession, control and enjoyment. The cessation of these extensive powers of the husband, even though they were powers over property which he never 'owned', and the establishment in the wife of new powers of control over her share, though it was always hers, furnish appropriate occasions for the imposition of an excise tax. 41 .... 42 "... It is enough that death brings about changes in the legal and economic relationships to the property taxed, and the earlier certainty that those changes would occur does not impair the legislative power to recognize them, and to levy a tax on the happening of the event which was their generating source.”
3 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.