Mann v. Carter’s Empirical Analysis
1907
Citation profile
17 state decisions
How this case has been cited
Cited by 21 later decisions (4 by the Supreme Court) — most recently February 2017
17 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
Relies on Blackstone v. Miller · Eidman v. Martinez · Matter of Estate of Swift · Cross v. United States Trust Co. · 4 E.H. Smith 37 - In Re the Appraisal for Taxation of the Estate of Houdayer
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““But her proprietary right to the property would not disappear if the partners became incorporated and carried on the business under a corporate name. The technical change in the form of ownership and management would not diminish her substantial rights as a beneficial owner of the property.””
1 later decision quote this exact passage“An act imposing a tax on collateral legacies and successions.”
1 later decision quote this exact passagee.g. Williams v. State
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.