Delaney v. Gardner’s Empirical Analysis
204 F.2d 855 · 1953
Citation profile
16 federal appellate · 2 state decisions
How this case has been cited
Cited by 28 later decisions — most recently September 1991 · most notably Continental Illinois National Bank & Trust Co. of Chicago v. United States (1968), A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal Revenue (1955)
16 federal appellate · 2 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 811 · 26 U.S.C. § 812
Relies on Gregory v. Helvering · Helvering v. Clifford · Helvering v. Horst · Moline Properties, Inc. v. Commissioner · Higgins v. Smith
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Thus, the pertinent determinations indicate that a charitable deduction should not be disallowed because of a condition attached by operation of law, whereas it may be disallowed when the testator himself makes the charitable gift conditional. * * * [Citations omitted.]”
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.