Boyd v. Gray’s Empirical Analysis
1959
Citation profile
2 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 2056 · 26 U.S.C. § 7121 · 26 U.S.C. § 7122 · 26 U.S.C. § 812
Relies on Hanks v. McDanell · McGehee v. Commissioner of Internal Revenue · Estate of Blanchard Houston Stallworth, Sr., Deceased B. H. Stallworth, Jr., and Daisy, B. Stallworth, Executors v. Commissioner of Internal Revenue · Collings v. Collings' Ex'rs · Boyd v. Gray
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.
“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 passagee.g. Piatt v. Gray · Piatt v. Gray
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.