Heiner v. Donnan

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding a law to result in an “arbitrary” taking under the federal Constitution that “conclusiv[ly] presum[ed]” any gift made within two years of the donor’s death was made “in contemplation of death” and thus subject to the federal estate tax

Source: CourtListener parenthetical corpus (CC0).

Cited by

259 cases in this archive cite this case; the 20 most cited are listed.

• Dunn v. Blumstein
  Supreme Court· 1972-03-21· cited 2,034×
• Department of Revenue of Mont. v. Kurth Ranch
  Supreme Court· 1994-06-06· cited 1,050×
• Mourning v. Family Publications Service, Inc.
  Supreme Court· 1973-04-24· cited 992×
• Vlandis v. Kline
  Supreme Court· 1973-06-11· cited 853×
• Carrington v. Rash
  Supreme Court· 1965-03-01· cited 743×
• Louisville Joint Stock Land Bank v. Radford
  Supreme Court· 1935-05-27· cited 691×
• Director, Office of Workers' Compensation Programs v. Greenwich Collieries
  Supreme Court· 1994-06-20· cited 573×
• Estate of Sanford v. Commissioner
  Supreme Court· 1939-12-04· cited 558×
• United States v. Gainey
  Supreme Court· 1965-03-01· cited 481×
• Oyama v. California
  Supreme Court· 1947-11-17· cited 367×
• Burnet v. Wells
  Supreme Court· 1933-05-29· cited 341×
• People v. Gilbert
  California Supreme Court· 1969-12-23· cited 303×
• A. Magnano Co. v. Hamilton
  Supreme Court· 1934-04-02· cited 292×
• Commissioner v. Estate of Church
  Supreme Court· 1949-02-14· cited 281×
• Porter v. Commissioner
  Supreme Court· 1933-03-13· cited 251×
• Helvering v. New York Trust Co.
  Supreme Court· 1934-05-28· cited 241×
• Helvering v. City Bank Farmers Trust Co.
  Supreme Court· 1935-11-11· cited 232×
• Warren Lee Hill, Jr. v. Carl Humphrey
  Eleventh Circuit· 2011-11-22· cited 208×
• Helvering v. St. Louis Union Trust Co.
  Supreme Court· 1935-11-11· cited 204×
• Page v. Commissioner of Revenue
  Massachusetts Supreme Judicial Court· 1983-06-08· cited 181×

Cites

99 cases in this archive are cited by this case; the 20 most cited are listed.

• Village of Euclid v. Ambler Realty Co.
  Supreme Court· 1926-11-22· cited 2,940×
• Brushaber v. Union Pacific Railroad
  Supreme Court· 1916-01-24· cited 844×
• Knowlton v. Moore
  Supreme Court· 1900-05-14· cited 739×
• United States v. Wells
  Supreme Court· 1931-04-13· cited 610×
• Reinecke v. Northern Trust Co.
  Supreme Court· 1929-01-02· cited 528×
• Nichols v. Coolidge
  Supreme Court· 1927-05-31· cited 500×
• Chase National Bank v. United States
  Supreme Court· 1929-01-02· cited 497×
• Tyler v. United States
  Supreme Court· 1930-05-19· cited 461×
• Bell's Gap Railroad v. Pennsylvania
  Supreme Court· 1890-03-10· cited 449×
• Mobile, Jackson & Kansas City Railroad v. Turnipseed
  Supreme Court· 1910-12-19· cited 426×
• Louisville Gas & Electric Co. v. Coleman
  Supreme Court· 1928-04-30· cited 397×
• State Bd. of Tax Commr's of Ind. v. Jackson
  Supreme Court· 1931-05-25· cited 372×
• Bailey v. Alabama
  Supreme Court· 1911-01-03· cited 354×
• Miller v. Schoene
  Supreme Court· 1928-02-20· cited 299×
• Milliken v. United States
  Supreme Court· 1931-03-02· cited 297×
• Zahn v. Board of Public Works
  Supreme Court· 1927-05-16· cited 259×
• New York Ex Rel. Hatch v. Reardon
  Supreme Court· 1907-01-07· cited 256×
• Untermyer v. Anderson
  Supreme Court· 1928-04-09· cited 255×
• Schlesinger v. Wisconsin
  Supreme Court· 1926-03-01· cited 251×
• Missouri, Kansas & Texas Railway Co. v. May
  Supreme Court· 1904-05-02· cited 237×

Other cases named Heiner v. Donnan

1 other CourtListener record shares this case name.

• Heiner v. Donnan
  Third Circuit· 1932-08-25· cited 3×