Lyeth v. Hoey’s Empirical Analysis
305 U.S. 188 · 1938
Citation profile
475 federal appellate · 51 district · 46 state decisions
How this case has been cited
Cited by 1,093 later decisions (72 by the Supreme Court) — most recently June 2024 · most notably Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven (1967), Commissioner of Internal Revenue v. Culbertson (1949)
475 federal appellate · 51 district · 46 state decisions — followed in 11 states
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.
Appellate journey
reviewedLyeth v. Hoey (from Second Circuit Court of Appeals)
Relationships
Relies on Burnet v. Harmel · Blair v. Commissioner · Crooks v. Harrelson · Poe v. Seaborn
Cited together with Burnet v. Harmel · Morgan v. Commissioner · Blair v. Commissioner · United States v. Pelzer · Freuler v. Helvering
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 1,093 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In exempting from the income tax the value of property acquired by ‘bequest, devise, or inheritance’, Congress used comprehensive terms embracing all acquisitions in the devolution of a decedent’s estate. * * •* [I] f in any appropriate proceeding, instituted by him as heir, he had recovered judgment for a part of the estate, that part would have been acquired by inheritance within the meaning of the act.””
22 later decisions quote this exact passage · from the majority“when the federal taxing act by express language or necessary implication makes its operation dependent upon state law.”
9 later decisions quote this exact passage · from the majority“(a) General rule. — Gross income does not include the value of property acquired by gift, bequest, devise, or inheritance. 26 U.S.C. § 102 (a).”
5 later decisions 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.