Riggs v. Del Drago

How courts have described this case

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

• the Internal Revenue Code allocates the federal estate tax burden in certain circumstances; state law generally controls the thrust of the federal estate tax liability
• Congress intended state law to govern ultimate impact of federal estate taxes

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Commissioner v. Estate of Church
  Supreme Court· 1949-02-14· cited 281×
• Fernandez v. Wiener
  Supreme Court· 1946-02-11· cited 152×
• In re the Estate of Pepper
  New York Court of Appeals· 1954-06-04· cited 87×
• Thompson v. Thompson
  Texas Supreme Court· 1951-01-31· cited 75×
• Young Men's Christian Ass'n of Greater Tulsa v. First National Bank & Trust Co. of Tulsa
  Supreme Court of Oklahoma· 1986-04-24· cited 71×
• Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal Revenue
  First Circuit· 1956-11-13· cited 56×
• Loeb Estate
  Supreme Court of Pennsylvania· 1960-06-29· cited 51×
• Pitts v. Hamrick
  Fourth Circuit· 1955-12-30· cited 45×
• In Re Gallagher's Will
  New Mexico Supreme Court· 1953-03-28· cited 41×
• Hagerty v. Hagerty
  Supreme Court of Florida· 1951-05-29· cited 41×
• Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal Revenue
  First Circuit· 1974-11-19· cited 39×
• Carpenter v. Carpenter
  Supreme Court of Missouri· 1954-04-12· cited 37×
• Roe v. Estate of Farrell
  Illinois Supreme Court· 1978-01-20· cited 37×
• The First National Bank of Omaha v. The United States of America
  First Circuit· 1974-01-30· cited 36×
• First Nat. Bank of Chicago v. Hart
  Illinois Supreme Court· 1943-05-20· cited 36×
• United States v. Traders National Bank of Kansas City, of the Estate of James Oliver Miller, Deceased
  Eighth Circuit· 1957-10-18· cited 35×
• Flournoy v. Wiener
  Supreme Court· 1944-02-28· cited 34×
• Baylor v. National Bank of Commerce
  Supreme Court of Virginia· 1952-09-10· cited 34×
• First National Bank v. Judge Baker Guidance Center
  Massachusetts Appeals Court· 1982-02-05· cited 34×
• Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal Revenue
  Tenth Circuit· 1956-05-05· cited 33×

Cites

10 cases in this archive are cited by this case.

• Phillips v. Commissioner
  Supreme Court· 1931-05-25· cited 930×
• Knowlton v. Moore
  Supreme Court· 1900-05-14· cited 739×
• Young Men's Christian Assn. of Columbus v. Davis
  Supreme Court· 1924-02-18· cited 283×
• Edwards v. Slocum
  Supreme Court· 1924-02-18· cited 216×
• Bemis v. Converse
  Massachusetts Supreme Judicial Court· 1923-07-11· cited 35×
• Amoskeag Trust Co. v. Trustees of Dartmouth College
  Supreme Court of New Hampshire· 1938-06-21· cited 31×
• Edwards v. Slocum
  Second Circuit· 1923-01-08· cited 26×
• Hepburn v. Winthrop
  D.C. Circuit· 1936-03-16· cited 22×
• Newton's Estate
  Superior Court of Pennsylvania· 1920-07-14· cited 14×
• Thompson v. Union & Mercantile Trust Co.
  Supreme Court of Arkansas· 1924-05-19· cited 10×

Other cases named Riggs v. Del Drago

1 other CourtListener record shares this case name.

• Riggs v. Del Drago
  Supreme Court· 1942-03-30· cited 1×