Marcus v. O’s Empirical Analysis
Citation profile
2 federal appellate · 1 state decisions
How this case has been cited
Cited by 13 later decisions — most recently January 2012
2 federal appellate · 1 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. § 2053
Relies on Bonner v. City of Prichard · Stein v. Reynolds Securities, Inc. · Cities Service Co. v. United States · Commissioner of Internal Revenue v. State Sternberger · Impossible Electronics Techniques, Inc. v. Wackenhut Protective Systems, Inc.
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“actually and necessarily[ ] incurred in the administration of the decedent's estate; that is, in the collection of assets, payment of debts, and distribution of property to the persons entitled to it,”
3 later decisions quote this exact passage · from the majority“Expenses for selling property of the estate are deductible if the sale is necessary in order to pay the decedent's debts, expenses of administration, or taxes, to preserve the estate, or to effect distribution.”
1 later decision quote this exact passage · from the majority“If the sale was made for the benefit of the estate it is not significant that the beneficiaries also benefited. The law is well established that such dual benefit does not affect deductibility.”
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.