Irving v. Gray’s Empirical Analysis
1972
Citation profile
4 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 443 · 26 U.S.C. § 6201 · 26 U.S.C. § 6851 · 26 U.S.C. § 6861 · 26 U.S.C. § 6863 · 26 U.S.C. § 7421
Relies on Enochs v. Williams Packing & Navigation Co. · James v. United States · Flora v. United States · Schreck v. United States
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“. . . it is bearable inequity that those whose 'bold plans' are frustrated may suffer potentially costly inconveniences.”
1 later decision quote this exact passage · from the majoritye.g. Irving v. Gray“income tax for the current or the preceding taxable year”
1 later decision quote this exact passage · from the majoritye.g. Irving 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.