Hepburn v. Winthrop’s Empirical Analysis
83 F.2d 566 · 1936
Citation profile
12 federal appellate · 4 district · 17 state decisions
How this case has been cited
Cited by 39 later decisions (3 by the Supreme Court) — most recently March 1973 · most notably Riggs v. Del Drago (1942), Bouse v. Hutzler (1942)
12 federal appellate · 4 district · 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 New York Trust Co. v. Eisner · New Jersey v. Anderson · Young Men's Christian Ass'n of Columbus Ohio v. Davis · Meriwether v. Garrett · 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It was not a tax upon succession and receipt of benefits under the law or the will. It was death duties, as distinguished from a legacy or succession tax. What this law taxes is not the interest to which the legatees and devisees succeeded on death, but the interest which ceased by reason of the death. * % *”
1 later decision quote this exact passage“The benefaction conferred by the residuary clause of a will is only of that which remains after all paramount claims upon the estate of the testator are satisfied. * * *”
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.