Farley v. United States’s Empirical Analysis
581 F.2d 821 · 1978
Citation profile
1 federal appellate · 1 district · 6 state decisions
How this case has been cited
Cited by 14 later decisions — most recently April 2011
1 federal appellate · 1 district · 6 state decisions
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. § 2002 · 26 U.S.C. § 2013 · 26 U.S.C. § 2056 · 26 U.S.C. § 2206 · 26 U.S.C. § 303 · 26 U.S.C. § 811
Relies on Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · West v. American Telephone & Telegraph Co. · Ohio v. Kentucky · Lyeth v. Hoey · Helvering v. Winmill
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]n view of the disposition of the case, the court finds it necessary to consider only the two issues discussed in the second half of the opinion, i. e., whether under Illinois law the widow here had enforceable rights which were recognized by the settlement and whether the settlement was motivated by considerations other than recognition of the widow’s rights under Illinois law. On those issues the court agrees with the trial judge’s opinion and adopts that portion of the opinion as the basis for its judgment in this case. In view of that disposition, it is unnecessary to pass upon the broader and more general issue discussed in the first half of the opinion on that question, but sets it forth as the trial judge’s view.”
1 later decision quote this exact passage · from the majority“permits or requires the equitable apportionment of the burden of federal estate taxes in accordance with the relative values of the property generating the taxes and the property that does not,”
1 later decision quote this exact passage · from the majority“Protection of the interest of the widow against competing claims to her husband's estate has been a part of Illinois statutory and judicial policy since 1787”
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.