Bowes v. United States’s Empirical Analysis
593 F.2d 272 · 1979
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently January 2003
4 federal appellate ·
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. § 2033 · 26 U.S.C. § 2051 · 26 U.S.C. § 2055 · 26 U.S.C. § 6075 · 26 U.S.C. § 641 · 26 U.S.C. § 642
Relies on Detroit Bank v. United States · Taft v. Commissioner · National Labor Relations Board v. Brown-Dunkin Co. · Alston v. United States · Waldrop v. United States
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The value of the gross estate of the decedent shall be determined by including * * * the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated.”
1 later decision quote this exact passage · from the majority“on the transfer of the taxable estate of every decedent who is a citizen or resident of the United States.”
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.