Waller v. Commissioner’s Empirical Analysis
1927
Citation profile
3
cited by 3 later decisions
May 1932
most recently cited
Relationships
Relies on Knowlton v. Moore · Nichols v. Coolidge · Young Men's Christian Ass'n of Columbus Ohio v. Davis · Edwards v. Slocum · United States v. Woodward
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the Federal estate tax were imposed on the right of a devisee to receive property or on the interest to which he succeeds there might be some merit to the contention made. But it is not such a tax.”
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.