3 canonical passages across 3 cases, quoted by 9 opinions in total. These passages cluster together because the same opinions keep quoting them side by side — they state parts of one doctrine. The anchor passage is from Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United States.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United States Anchor | green | “an important element in the value of the property ... is the use to which it may be put” | 3 |
| 2 | Simms v. Superior Court of California | green | “where treasury bonds may be used to apply to the estate tax, they may be measured at par if par is higher than the market value on the date of death” | 3 |
| 3 | Whitcomb v. General Dynamics Corp. | green | “where treasury bonds may be used to apply to the estate tax, they may be measured at par if par is higher than the market value on the date of death” | 3 |
A red or yellow flag on a member means the underlying case has negative treatment — for those, check the case page before relying on the passage.