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← 162 F. Supp. 307 - Boyd v. Gray

162 F. Supp. 307 - Boyd v. Gray’s Empirical Analysis

1957

Citation profile

4
cited by 4 later decisions
July 1963
most recently cited

2 federal appellate ·

Relationships

Applies 26 U.S.C. § 812

Relies on Burnet v. Harmel · Morgan v. Commissioner · Lyeth v. Hoey · Helvering v. Stuart · United States v. Pelzer

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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “all of the residue of my property * * * to be used, enjoyed and disposed of by her in any way she may choose.”
    2 later decisions quote this exact passage

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.