Jacobs v. Commissioner’s Empirical Analysis
1927
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently April 2011
2 federal appellate ·
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 In Re the Transfer Tax Upon the Estate of Dows · Johnston v. . Spicer · Hegeman v. . Moon · People Ex Rel. Coney Island & Gravesend Railway Co. v. Knight · Peck v. . Vandemark
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““That for the purpose of the tax the value of the net estate shall be determined — (a) in the ease of a resident, by deducting from the value of the gross estate--(1) such amounts for funeral expenses, administration expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property,” etc.”
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.