Arrott v. Heiner’s Empirical Analysis
92 F.2d 773 · 1937
Citation profile
6
cited by 6 later decisions
September 1953
most recently cited
3 federal appellate ·
Relationships
Relies on Anderson v. Wilson · Yerkes v. Yerkes · Marr's Estate · Kreise v. Cartledge · Sill v. Blaney
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The question in issue is whether or not the legal title to this property was held in trust during the taxable years. If it was, then the deficiency was properly assessed and collected, but, if it was not, the plaintiff as the owner in fee of one-twelfth of the real estate, and not the trustees, is entitled to these deductions and should recover, for the allowance of the deductions is not in question. The only question is the person to whom they should be allowed. ****** “Since the testator was a citizen of Pennsylvania, and the property in question is situated therein, both the validity and the legal effect of the will is to be determined by the laws of that state. ****** “If there is no positive direction to sell, until there is an actual necessity to sell, ‘the heir and the residuary legatee as well, is entitled to the possession, as an incident to title,’ and the executor who holds possession or who collects the rents, issues, and profits, acts as the agent of such heir or residuary legatee. * * * ****** “The provision giving the executors the ‘management and control of said estate, in trust, * * * ’ does not create a trust of the real estate or vest the legal title to it in the executors. * * * A ‘trustee’ to collect the rents for the decedent’s family is a mere agent in whom no title is vested. * * * ‘A careful reading of this will leads us to the conclusion that the power of sale was given for the purpose of conservation of his estate, that it was not the intention of ”
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.