Hooker v. Drayton’s Empirical Analysis
1943
Citation profile
5 federal appellate · 43 state decisions
How this case has been cited
Cited by 50 later decisions — most recently February 2018 · most notably In Re Gallagher's Will (1953), 121 Ind. App. 136 - Pearcy v. Citizens Bank & Trust Co. (1951)
5 federal appellate · 43 state decisions — followed in 15 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
Relies on Riggs v. Del Drago · Edwards v. Slocum · In Re the Accounting of Hamlin · Manning v. Board of Tax Commissioners · In Re the Accounting of Del Drago
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 50 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that Congress intended that the federal estate tax should be paid out of the estate as a whole and that the applicable state law as to the devolution of property at death should govern the distribution of the remainder and the ultimate impact of the federal tax.”
8 later decisions quote this exact passage““I direct that all the foregoing gifts, devises, bequests and life interests shall, so far as possible, be paid free and clear of all succession, inheritance or estate taxes, which taxes I direct shall be paid out of the principal of my residuary estate.””
1 later decision quote this exact passagee.g. Knight Trust
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.