Conway v. Glenn’s Empirical Analysis
193 F.2d 965 · 1952
Citation profile
7 federal appellate ·
Relationships
Applies 26 U.S.C. § 22 · 26 U.S.C. § 811
Relies on Helvering v. Hallock · Hassett v. Welch · May v. Heiner · Spiegel's Estate v. Commissioner of Internal Revenue · Helvering v. Le Gierse
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The decisive issue is whether, looking to substance and not merely to form, the decedent had retained for her life the right to the income from the property transferred.”
1 later decision quote this exact passage · from the majority
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.