63 Cal. App. 536 - Grogan v. State Controller’s Empirical Analysis
1923
Citation profile
16 state decisions
How this case has been cited
Cited by 16 later decisions — most recently February 1969
16 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
Relies on 10 E.H. Smith 423 - In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of Gould · In Re the Appraisal Under the Transfer Tax Act of the Estate of Kidd · Carter v. Craig · Clarke v. Treasurer & Receiver General · Matter of Prendergast v. . Cohalan
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"There is nothing in the statute which would indicate an intention on the part of the legislature that there should be any limitation on the apparently plain language contained therein, or that there should be any exception whatsoever thereto. Everything in the nature of a change of ownership effected through a tvill is apparently included. The reason for such transfer is not taken into consideration. The result is all that is considered; that is, the transfer itself. ... It is not a tax on the right to conveyance that is usually made, but it is a tax on the transfer by which the conveyance is consummated. The statute here does not provide for a tax because someone has a right arising out of a debt or otherwise, but only when a transfer of property is brought about by means of a will is a tax imposed. It is a tax upon the vehicle carrying the right, rather than a tax upon the right itself. It is in effect a declaration of law that when a will is used as a means of conveyance of property a tax must be paid for that privilege.”
2 later decisions quote this exact passage“Relying upon what appears to be the great weight of authority as indicated by the cases herein cited, it must be held that the fund which passed to Mrs. Grogan through the will of Charles P. Grogan is taxable under the terms of the statute.”
1 later decision quote this exact passage“the title to the bonds and stocks described in the codicil was taken away from the estate of Jay Gould and vested in George J. Gould under and by virtue of the second codicil of 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.