United States v. Willcox’s Empirical Analysis
73 F.2d 781 · 1934
Citation profile
1
cited by 1 later decisions
June 1935
most recently cited
1 federal appellate ·
Relationships
Relies on Crooks v. Harrelson · Catron v. Bostic · Peirce v. Graham · Tait v. Safe Deposit & Trust Co. of Baltimore · Whitten v. Bank of Fincastle
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Sec. 302. 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— “(a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his estate.””
1 later decision quote this exact passage · from the majoritye.g. Tait v. Dante
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.