Black v. Gray’s Empirical Analysis

Citation profile

7 state decisions

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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “"57-3703. Gross Estate Of Non-Resident Decedent; Exception, Reciprocity With Other States. The value of the gross estate of a nonresident decedent shall be determined by including the following property: "1. All real property located within this state; "2. All tangible personal property having an actual situs within this state; "3. Sheriff's certificate of sale of real estate situated in this state; "4. Decedent's equitable interest in real estate within this state; and "5. The full value of shares of stock in domestic corporations. "However, no intangible personal property shall be included in determining the value of such gross estate if the nonresident decedent at the time of the transfer is a resident of a state or territory of the United States, or of a foreign country, which at the time of the transfer did not impose a transfer tax or death tax of any character in respect to intangible personal property of residents of this state, or if the laws of such state or territory of the United States or foreign country at the time of the transfer contained a reciprocal provision under which the intangible personal property of residents of this state was exempt from transfer taxes or death taxes of any character provided this state allowed a similar exemption to the residents of such state or territory of the United States or foreign country. The tax commissioner may enter into agreements with the authorized tax officials of other states to carry out the reciprocal provisions of”

   2 later decisions quote this exact passage
   e.g. In Re Ryan's Estate · State v. First National Bank of Minneapolis

2. “"The Estate Tax Act, the statute here under consideration, was enacted as Chapter 267, Session Laws 1927. It superseded Article 36 of Chapter 34 of the Political Code 1925 Supplement, providing for the imposition of inheritance taxes." In re Black's Estate, 74 N.D. 446 , 23 N.W.2d 35, 36 .”

   2 later decisions quote this exact passage
   e.g. In Re Ryan's Estate · State v. First National Bank of Minneapolis

3. “"A tax is hereby imposed upon the transfer of the net estate of every decedent, whether in trust or otherwise, under the conditions and subject to the exemptions and limitations in this chapter prescribed." Sec. 57-3701 ND RC 1943.”

   2 later decisions quote this exact passage
   e.g. In Re Ryan's Estate · State v. First National Bank of Minneapolis