Full Name	Lowndes, Charles L. B.
ORCID ID
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PathFinder Subjects
Taxation (42) Taxation--Transnational (41) Estates and Trusts (18) Jurisdiction (7) Property--Personal and Real (6) Constitutional Law, Generally (5) Insurance Law (5) Domestic Relations (4) Inheritance (4) Legal Practice and Procedure (4)
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Cited by Articles (0-5 Years)	19
This metric counts the number of times this author has been cited by other articles in HeinOnline within the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Articles (5+ Years) (By Year)	977

This metric counts the number of times this author has been cited by other articles in HeinOnline beyond the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Cases (0-5 Years)	1
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase within the past five years only.
Cited by Cases (5+ Years)	50
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase beyond the past five years only.
Accessed (Past 12 Months)	79
This metric counts the cumulative number of times an author's articles have been accessed by HeinOnline users within a rolling 12 month period. In order for an author's article to count as accessed, the article must be clicked from either search results or by browsing to the article, or retrieved using the citation navigator.
ScholarRank	2,124
ScholarRank is an overall ranking based on the calculation of five HeinOnline ScholarCheck metrics. The Z-score for each of the five metrics is taken and then averaged; the final average is entered into standard competition ranking to produce the overall ScholarRank for each author. Further information on HeinOnline's ScholarRank may be found in our Knowledge Base.

Average Citations per Article	19.92
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of articles written, to calculate the average number of citations per article.
Average Citations per Document	18.11
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of documents written, to calculate the average number of citations per document.
Self-Citations	15
This metric counts the cumulative number of an author's self-citations. This metric is not currently factored into the overall ScholarCheck ranking analysis.
H-Index	19.00
The h-index is an author-level metric that attempts to measure both the productivity and citation impact of the publications of an author. The index is based on the set of the author's most cited papers and the number of citations that they have received in other publications. Further information on an h-index can be found here.

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55 results searching for (creator_facet:"Lowndes, Charles L. B.") in Law Journal Library. , sorted by "Number of Times Cited by Articles"

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Civil Liability Created by Criminal Legislation [article]

Minnesota Law Review, Vol. 16, Issue 4 (March 1932), pp. 361-377

Lowndes, Charles L. B. (Cited 996 times)

16 Minn. L. Rev. 361 (1931-1932)

PathFinder Subjects: Legislation; Alimony; Domestic Relations; Statutes; Torts

Cited by 165 Articles
Cited by 17 Cases
Accessed 12 Times

Contributory Negligence [article]

Georgetown Law Journal, Vol. 22, Issue 4 (May 1934), pp. 674-709

Lowndes, Charles L. B. (Cited 996 times)

22 Geo. L. J. 674 (1933-1934)

PathFinder Subjects: Contributory Negligence; Torts; Negligence

Cited by 83 Articles
Cited by 5 Cases
Accessed 15 Times

Spurious Conception of the Constitutional Law of Taxation [article]

Harvard Law Review, Vol. 47, Issue 4 (February 1934), pp. 628-659

Lowndes, Charles L. B. (Cited 996 times)

47 Harv. L. Rev. 628 (1933-1934)

PathFinder Subjects: Constitutional Law, Generally; Taxation--Transnational; Taxation

Cited by 38 Articles
Cited by 2 Cases

Taxation of Stock Dividends and Stock Rights [article]

University of Pennsylvania Law Review, Vol. 96, Issue 2 (December 1947), pp. 147-170

Lowndes, Charles L. B. (Cited 996 times)

96 U. Pa. L. Rev. 147 (1947-1948)

PathFinder Subjects: Dividends; Business Practice and Procedure; Taxation--Transnational; Taxation

Cited by 37 Articles
Accessed 4 Times

Current Conceptions of Taxable Income [article]

Ohio State Law Journal, Vol. 25, Issue 2 (Spring 1964), pp. 151-182

Lowndes, Charles L. B. (Cited 996 times)

25 Ohio St. L.J. 151 (1964)

PathFinder Subjects: Estates and Trusts; State and Local Government Law; Taxation--Transnational; Taxation

Cited by 35 Articles
Cited by 4 Cases
Accessed 5 Times

Cited by 33 Articles
Cited by 6 Cases

The Passing of Situs--Jurisdiction to Tax Shares of Corporate Stock [article]

Harvard Law Review, Vol. 45, Issue 5 (March 1932), pp. 777-792

Lowndes, Charles L. B. (Cited 996 times)

45 Harv. L. Rev. 777 (March 1932)

PathFinder Subjects: Jurisdiction; Taxation--Transnational; Taxation; Inheritance; Property--Personal and Real

Cited by 33 Articles
Cited by 1 Case

State Taxation of Interstate Sales [article]

Mississippi Law Journal, Vol. 7, Issue 3 (January 1935), pp. 223-233

Lowndes, Charles L. B. (Cited 996 times)

7 Miss. L.J. 223 (1934-1935)

PathFinder Subjects: Sales; Taxation--Transnational; Taxation; Commerce; Constitutional Law, Generally

Cited by 32 Articles

Bases of Jurisdiction in State Taxation of Inheritances and Property [article]

Michigan Law Review , Vol. 29, Issue 7 (May 1931), pp. 850-893

Lowndes, Charles L. B. (Cited 996 times)

29 Mich. L. Rev. 850 (1930-1931)

PathFinder Subjects: Jurisdiction; Taxation--Transnational; Taxation

Cited by 29 Articles
Cited by 1 Case

10.

Rate and Measure in Jurisdiction to Tax--Aftermath of Maxwell v. Bugbee [article]

Harvard Law Review, Vol. 49, Issue 5 (March 1936), pp. 756-783

Lowndes, Charles L. B. (Cited 996 times)

49 Harv. L. Rev. 756 (March 1936)

PathFinder Subjects: Jurisdiction; Conflict of Laws; Inheritance; Property--Personal and Real

Cited by 28 Articles
Cited by 4 Cases
Accessed 1 Time

11.

Identification of Property Subject to the Federal Estate Tax [article]

Michigan Law Review, Vol. 65, Issue 1 (November 1966), pp. 105-144

Lowndes, Charles L. B. (Cited 996 times); Stephens, Richard B. (Cited 139 times)

65 Mich. L. Rev. 105 (1966-1967)

PathFinder Subjects: Gift Taxation; Taxation; Taxation--Transnational

Cited by 27 Articles
Cited by 1 Case
Accessed 1 Time

12.

The Constitutionality of the Federal Estate Tax [article]

Virginia Law Review, Vol. 20, Issue 2 , pp. 141-187

Lowndes, Charles L. B. (Cited 996 times)

20 Va. L. Rev. 141 (1933-1934)

PathFinder Subjects: Taxation--Transnational; Taxation; State and Local Government Law; Estates and Trusts

Cited by 26 Articles
Cited by 1 Case
Accessed 1 Time

13.

Cutting the Strings on Inter Vivos Transfers in Contemplation of Death [article]

Minnesota Law Review, Vol. 43, Issue 1 (1958-1959), pp. 57-72

Lowndes, Charles L. B. (Cited 996 times)

43 Minn. L. Rev. 57 (1958-1959)

PathFinder Subjects: Estates and Trusts; Taxation--Transnational; Taxation

Cited by 26 Articles

14.

Day in the Supreme Court with the Federal Estate Tax, A [article]

Virginia Law Review, Vol. 22, Issue 3 , pp. 261-286

Lowndes, Charles L. B. (Cited 996 times)

22 Va. L. Rev. 261 (1935-1936)

PathFinder Subjects: Estates and Trusts; Taxation--Transnational; Taxation

Cited by 24 Articles

15.

Federal Taxation and the Supreme Court [article]

Supreme Court Review, Vol. 1960, pp. 222-257

Lowndes, Charles L. B. (Cited 996 times)

1960 Sup. Ct. Rev. 222 (1960)

PathFinder Subjects: Taxation--Transnational; Taxation; Appeals; Legal Practice and Procedure; Jurisdiction; Tax Appeals

Cited by 21 Articles
Accessed 1 Time

16.

Community Income and Alimony - Taxation under the Revenue Act of 1941 [article]

Taxes - The Tax Magazine, Vol. 20, Issue 1 (January 1942), pp. 3-52

Lowndes, Charles L. B. (Cited 996 times)

20 Taxes 3 (1942)

PathFinder Subjects: Alimony; Domestic Relations; Taxation--Transnational; Taxation; Community Property

Cited by 21 Articles
Accessed 1 Time

17.

Tax Advantages of Charitable Gifts [article]

Law and Philanthropy

Virginia Law Review, Vol. 46, Issue 3 , pp. 394-423

Lowndes, Charles L. B. (Cited 996 times)

46 Va. L. Rev. 394 (1960)

HeinOnline's PathFinder

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Discover where your chosen document fits into the PathFinder hierarchy. See the full hierarchy here.

Applied Sciences
1. Business
  1. Business and the Law
  2. Organizations
    1. Charities
2. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. Law
  1. Business and the Law

Social Sciences
1. Economics
  1. Economics Law
2. Government and Politics
  1. Taxation
    1. Taxation--Transnational

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PathFinder Subjects: Economics Law; Business and the Law; Charities; Organizations; Taxation--Transnational; Taxation

Cited by 20 Articles
Cited by 2 Cases
Accessed 5 Times

18.

Taxation of Capital Gains and Losses under the Federal Income Tax [article]

Texas Law Review, Vol. 26, Issue 4 (April 1948), pp. 440-460

Lowndes, Charles L. B. (Cited 996 times)

26 Tex. L. Rev. 440 (1947-1948)

PathFinder Subjects: Capital Gains; Sales; Taxation--Transnational; Taxation; Leasing; Contracts; Property--Personal and Real

Cited by 20 Articles
Accessed 6 Times

19.

Current Constitutional Problems in Federal Taxation [article]

Symposium on Current Constitutional Problems, A

Vanderbilt Law Review, Vol. 4, Issue 3 (April 1951), pp. 469-495

Lowndes, Charles L. B. (Cited 996 times)

4 Vand. L. Rev. 469 (1950-1951)

PathFinder Subjects: Taxation--Transnational; Taxation; Dividends; Business Practice and Procedure

Cited by 19 Articles

20.

Introduction to the Federal Estate and Gift Taxes, An [comments]

North Carolina Law Review, Vol. 44, Issue 1 (December 1965), pp. 1-62

Lowndes, Charles L. B. (Cited 996 times)

44 N.C. L. Rev. 1 (1965-1966)

PathFinder Subjects: Children; Parents and Children; Inheritance; Property--Personal and Real; State and Local Government Law; Estates and Trusts

Cited by 18 Articles
Cited by 1 Case
Accessed 3 Times

21.

A Practical Program for Reforming the Federal Estate Tax [article]

Villanova Law Review, Vol. 5, Issue 1 (Fall 1959), pp. 1-31

Lowndes, Charles L. B. (Cited 996 times)

5 Vill. L. Rev. 1 (Fall 1959)

PathFinder Subjects: Gift Taxation; Taxation; Taxation--Transnational; Credit

Cited by 18 Articles

22.

Some Doubts about the Use of Trusts to Avoid the Estate Tax [article]

Minnesota Law Review, Vol. 47, Issue 1 (1962-1963), pp. 31-52

Lowndes, Charles L. B. (Cited 996 times)

47 Minn. L. Rew. 31 (1962-1963)

PathFinder Subjects: Estates and Trusts; Taxation--Transnational; Taxation

Cited by 18 Articles
Cited by 2 Cases
Accessed 1 Time

23.

Tendencies in the Taxation of Intangibles [article]

Virginia Law Review, Vol. 17, Issue 2 , pp. 146-163

Lowndes, Charles L. B. (Cited 996 times)

17 Va. L. Rev. 146 (1930-1931)

PathFinder Subjects: Taxation--Transnational; Taxation; Jurisdiction

Cited by 14 Articles
Accessed 2 Times

24.

Taxing the Income of the Close Corporation [article]

Close Corporation

Law and Contemporary Problems, Vol. 18, Issue 4 (Autumn 1953), pp. 558-583

Lowndes, Charles L. B. (Cited 996 times)

18 Law & Contemp. Probs. 558 (1953)

PathFinder Subjects: Taxation--Transnational; Taxation; Small Businesses; Organizations

Cited by 13 Articles
Accessed 1 Time

25.

Taxing Income of the Federal Judiciary [article]

Virginia Law Review, Vol. 19, Issue 2 , pp. 153-160

Lowndes, Charles L. B. (Cited 996 times)

19 Va. L. Rev. 153 (1932-1933)

PathFinder Subjects: Judiciary Branch; Constitutional Law, Generally; Taxation--Transnational; Taxation; Judges

Cited by 13 Articles
Cited by 1 Case

26.

Introduction to Tax Planning for Estates [comments]

Tax Planning for Estates

North Carolina Law Review, Vol. 27, Issue 1 (December 1948), pp. 2-17

Lowndes, Charles L. B. (Cited 996 times)

27 N.C. L. Rev. 2 (1948-1949)

PathFinder Subjects: Estates and Trusts; Business and the Law; Taxation--Transnational; Taxation

Cited by 12 Articles

27.

Taxation and the Supreme Court 1937 Term [article]

University of Pennsylvania Law Review and American Law Register, Vol. 87, Issue 1 , pp. 1-33

Lowndes, Charles L. B. (Cited 996 times)

87 U. Pa. L. Rev. 1 (1938-1939)

HeinOnline's PathFinder

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Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects.

Discover where your chosen document fits into the PathFinder hierarchy. See the full hierarchy here.

Applied Sciences
1. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. Law
  1. Legal Practice and Procedure

Social Sciences
1. Government and Politics

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PathFinder Subjects: Taxation--Transnational; Taxation; Federalism; Political Theories and Ideologies; Statutes; Legislation; Executive Branch; Government (General); Legal Practice and Procedure

Cited by 12 Articles
Accessed 1 Time

28.

Supreme Court on Taxation 1936 Term [article]

University of Pennsylvania Law Review and American Law Register, Vol. 86, Issue 1 , pp. 1-24

Lowndes, Charles L. B. (Cited 996 times)

86 U. Pa. L. Rev. 1 (1937-1938)

PathFinder Subjects: Taxation--Transnational; Taxation; Unemployment; Unemployment Compensation; Labor Law

Cited by 11 Articles

29.

Taxation and the Supreme Court 1937 Term Part II [article]

University of Pennsylvania Law Review and American Law Register, Vol. 87, Issue 2 , pp. 165-200

Lowndes, Charles L. B. (Cited 996 times)

87 U. Pa. L. Rev. 165 (1938-1939)

PathFinder Subjects: Taxation--Transnational; Taxation; Constitutional Law, Generally; Supreme Court of the United States

Cited by 11 Articles

30.

Jurisdiction to Tax Debts [article]

Georgetown Law Journal , Vol. 19, Issue 4 (May 1931), pp. 427-451

Lowndes, Charles L. B. (Cited 996 times)

19 Geo. L. J. 427 (1930-1931)

PathFinder Subjects: Jurisdiction; Taxation--Transnational; Taxation; Bonds; Securities; Inheritance; Property--Personal and Real

Cited by 10 Articles

31.

Cited by 10 Articles

32.

Tax Decisions of the Supreme Court 1938 Term [article]

University of Pennsylvania Law Review and American Law Register, Vol. 88, Issue 1 , pp. 1-34

Lowndes, Charles L. B. (Cited 996 times)

88 U. Pa. L. Rev. 1 (1939-1940)

PathFinder Subjects: Tobacco; Drugs (General); Taxation--Transnational; Taxation

Cited by 10 Articles
Accessed 3 Times

33.

Taxing the Income from Tax-Exempt Securities [article]

Illinois Law Review, Vol. 32, Issue 6 , pp. 643-661

Lowndes, Charles L. B. (Cited 996 times)

32 Ill. L. Rev. 643 (1937-1938)

PathFinder Subjects: Securities Law; Bonds; Securities; Municipal Bonds

Cited by 10 Articles

34.

Common Sense Correlation of the Estate and Gift Taxes [article]

University of Florida Law Review, Vol. 17, Issue 4 (Spring 1965), pp. 507-524

Lowndes, Charles L. B. (Cited 996 times)

17 U. Fla. L. Rev. 507 (1964-1965)

PathFinder Subjects: Estates and Trusts

Cited by 9 Articles
Accessed 1 Time

35.

State Jurisdictions to Tax Income [article]

Temple Law Quarterly, Vol. 6, pp. 486-502

Lowndes, Charles L. B. (Cited 996 times)

6 Temp. L.Q. 486 (1931-1932)

PathFinder Subjects: Jurisdiction; Taxation--Transnational; Taxation; Domicile

Cited by 9 Articles

36.

Tax Consequences of Limitations upon the Exercise of Powers [article]

Duke Law Journal, Vol. 1966, Issue 4 (Autumn 1966), pp. 959-1010

Lowndes, Charles L. B. (Cited 996 times)

1966 Duke L.J. 959 (1966)

PathFinder Subjects: Estates and Trusts; Gift Taxation; Taxation; Taxation--Transnational

Cited by 8 Articles
Accessed 1 Time

37.

Objective Test of Transfers in Contemplation of Death [article]

Texas Law Review, Vol. 24, Issue 2 (February 1946), pp. 134-160

Lowndes, Charles L. B. (Cited 996 times); Rutledge, Ivan C. (Cited 38 times)

24 Tex. L. Rev. 134 (1945-1946)

PathFinder Subjects: Insurance Law; Life Insurance; Estates and Trusts; Taxation--Transnational; Taxation

Cited by 8 Articles
Cited by 1 Case

38.

The Tax Burden of the Supreme Court 1935 Term [article]

Fordham Law Review, Vol. 5, Issue 3 (November 1936), pp. 426-451

Lowndes, Charles L. B. (Cited 996 times)

5 Fordham L. Rev. 426 (1936)

HeinOnline's PathFinder

The multidisciplinary content found throughout HeinOnline is organized into a subject hierarchy that we call PathFinder.

Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects.

Discover where your chosen document fits into the PathFinder hierarchy. See the full hierarchy here.

Applied Sciences
1. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. Law
  1. Law Enforcement

Social Sciences

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PathFinder Subjects: Social Security; Social Programs; Age and Aging; Law Enforcement; Organized Crime; Taxation--Transnational; Taxation

Cited by 7 Articles

39.

Constitutional Obstructions to Tax Reform [article]

Georgetown Law Journal , Vol. 19, Issue 3 (March 1931), pp. 263-279

Lowndes, Charles L. B. (Cited 996 times)

19 Geo. L. J. 263 (1930-1931)

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Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects.

Discover where your chosen document fits into the PathFinder hierarchy. See the full hierarchy here.

Humanities
1. Law

Social Sciences

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PathFinder Subjects: Tenth Amendment; Constitutional Law, Generally; State and Local Government Law; Gender and the Law; Public Law; Law and Society

Cited by 6 Articles
Accessed 2 Times

40.

The Revenue Act of 1964: A Critical Analysis [article]

Duke Law Journal, Vol. 1964, Issue 4 (Autumn 1964), pp. 667-705

Lowndes, Charles L. B. (Cited 996 times)

1964 Duke L.J. 667 (Autumn 1964)

PathFinder Subjects: Holding Companies; Finance (General); Taxation--Transnational; Taxation

Cited by 6 Articles
Accessed 7 Times

41.

The 1934 Edition of the Federal Revenue Act [article]

Minnesota Law Review, Vol. 19, Issue 1 (December, 1934), pp. 62-91

Lowndes, Charles L. B. (Cited 996 times)

19 Minn. L. Rev. 62 (1934-1935)

PathFinder Subjects: Credit; Tax Rates; Taxation; Capital Gains; Sales

Cited by 6 Articles

42.

Federal Taxation of North Carolina Trusts for Unborn and Unascertained Beneficiaries [article]

North Carolina Law Review, Vol. 20, Issue 3 (April 1942), pp. 278-293

Lowndes, Charles L. B. (Cited 996 times)

20 N.C. L. Rev. 278 (1941-1942)

PathFinder Subjects: Estates and Trusts; Taxation--Transnational; Taxation; Premarital Agreements; Domestic Relations

Cited by 5 Articles

43.

Estate Planning and Powers of Appointment [article]

North Carolina Law Review, Vol. 30, Issue 3 (April 1952), pp. 225-247

Lowndes, Charles L. B. (Cited 996 times)

30 N.C. L. Rev. 225 (1951-1952)

PathFinder Subjects: Estates and Trusts; Wills

Cited by 5 Articles

44.

The Revenue Act of 1950 [article]

North Carolina Law Review, Vol. 29, Issue 2 (February 1951), pp. 111-142

Lowndes, Charles L. B. (Cited 996 times)

29 N.C. L. Rev. 111 (1950-1951)

HeinOnline's PathFinder

The multidisciplinary content found throughout HeinOnline is organized into a subject hierarchy that we call PathFinder.

Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects.

Discover where your chosen document fits into the PathFinder hierarchy. See the full hierarchy here.

Applied Sciences
1. Business
  1. Business and the Law
2. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. Law

Industries
1. Employment and Labor
  1. Labor Law
    1. Collective Bargaining
2. Insurance
  1. Deposit Insurance
  2. Insurance Law

Social Sciences
1. Government and Politics
  1. Taxation
    1. Taxation--Transnational

Comments

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PathFinder Subjects: Business and the Law; Taxation--Transnational; Taxation; Deposit Insurance; Insurance Law; Collective Bargaining; Labor Law

Cited by 5 Articles
Accessed 1 Time

45.

The Constitutionality of the New Federal Estate Tax Definition of a Transfer Taking Effect at Death [article]

Vanderbilt Law Review, Vol. 3, Issue 2 (February 1950), pp. 203-208

Lowndes, Charles L. B. (Cited 996 times)

3 Vand. L. Rev. 203 (1949-1950)

PathFinder Subjects: Taxation--Transnational; Taxation

Cited by 5 Articles

46.

Problems in Teaching Tax Law: Tax Law Encountered in Other Fields of Law [comments]

Comment

Journal of Legal Education, Vol. 13, Issue 4 (1960-1961), pp. 481-485

Lowndes, Charles L. B. (Cited 996 times)

13 J. Legal Educ. 481 (1960-1961)

HeinOnline's PathFinder

The multidisciplinary content found throughout HeinOnline is organized into a subject hierarchy that we call PathFinder.

Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects.

Discover where your chosen document fits into the PathFinder hierarchy. See the full hierarchy here.