Grant v. Smyth’s Empirical Analysis
1954
Citation profile
5 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 811
Relies on Mearkle's Estate v. Commissioner · Commissioner of Internal Revenue v. Clise · Higgs' Estate v. Commissioner · Estate of Wilder v. Commissioner · Commissioner v. Wilder's Estate
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(B) under which he has retained for his life * * * the possession or enjoyment of, or the right to the income from, the property”
1 later decision quote this exact passage · from the majoritye.g. Forster v. Sauber
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.