Lomb v. Sugden’s Empirical Analysis
82 F.2d 166 · 1936
Citation profile
21 federal appellate · 2 district · 2 state decisions
How this case has been cited
Cited by 54 later decisions — most recently December 2004 · most notably Estate of Hall v. Commissioner (1989), Estate of Reynolds v. Commissioner (1970)
21 federal appellate · 2 district · 2 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 Knowlton v. Moore · Edwards v. Slocum · Helvering v. Salvage · Wilson v. Bowers · In Re the Transfer Tax Upon the Estate of Fieux
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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Because of the agreement, the decedent could not have secured a price greater than $69.445 at the time of her death. It is as of that time that the value of the stock must be determined. Then she could only give it or sell it to the other stockholders at the price fixed. Its value to the estate can be no greater than that with which the decedent parted. Edwards v. Slocum, 264 U.S. 61, 63 , 44 S.Ct. 293 , 68 L.Ed. 564 .””
1 later decision quote this exact passage · from the majority
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.