73 Cal. App. 4th 1194 - Hoffman v. Connell’s Empirical Analysis
1999
Citation profile
8 state decisions
Relationships
Applies 26 U.S.C. § 2044 · 26 U.S.C. § 2056 · 26 U.S.C. § 2207A
Relies on Morgan v. Commissioner · Helvering v. Stuart · Eh McDowell 83-3008 v. Paiewonsky 83-3007 · Flitcroft v. Commissioner · 10 Cal. App. 3d 1082 - Reagh v. Kelley
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“As a general rule, there is no estate tax in California. This policy is set forth in Revenue and Taxation Code section 13301, which provides, `Neither the state nor any political subdivision of the state, shall impose any gift, inheritance, succession, legacy, income, or estate tax ... on the estate or inheritance of any person ... by reason of any transfer occurring by reason of a death.'”
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.