Helvering v. Miller’s Empirical Analysis

Citation profile

3 federal appellate · 1 district ·

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

1. ““The case hinges upon whether the shares were held jointly or in common; if jointly, their whole value was part of Miller’s estate when he died (section 302(e) of the Act of 1926, 26 U.S.C.A. § 1094 (e) [now 26 U.S.C.A. § 411 (e)]) ; if in common,, the estate comprised only the value of his aliquot part. Miller had originally held the: shares singly, but in 1923 for some undisclosed reason he decided to transfer them to himself, his wife and his six children. To that end he and they executed a deed on June eighteenth of that year, which recited that in consideration of ten shillings, which was in fact never paid he did ‘bargain, sell, assign and transfer to the said Transferees,’ all the shares, ‘subject to the several conditions on which I held the same * * * and we, the said Transferees do hereby agree to accept and take the said shares subject to the conditions aforesaid.’ ””

   1 later decision quote this exact passage · from the majority
   e.g. Page v. Hoxie

2. ““For almost a century and a half it has been the law of New York (Real Property Law, § 66), that all estates in real property granted to two or more are ‘a tenancy in common, unless expressly declared to be in joint tenancy.’ Not only have the New York courts extended this to personal property, but they have shown every disposition to insist literally upon an ‘express declaration.’ ””

   1 later decision quote this exact passage · from the majority
   e.g. Page v. Hoxie