Millar v. Baldwin’s Empirical Analysis
1987
Citation profile
2
cited by 2 later decisions
1
states following
March 1998
most recently cited
2 state decisions
Relationships
Relies on General Trading Co. v. Taxation Div. Director · Schroeder v. Zink · Dale v. Kingsley · In Re the Estate of Lingle · In Re Honeyman
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The underlying rationale .. .is that when a transferor receives full consideration, he is being reimbursed for all of his interests in the property. There is no depletion of the transferor’s assets because the amount of assets remains substantially the same, although changed in form. [Id. at 54]”
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.