Gray v. Commissioner’s Empirical Analysis
1938
Citation profile
11
cited by 11 later decisions
February 1948
most recently cited
1 federal appellate ·
Relationships
Relies on Douglas v. Willcuts · Helvering v. Stokes · Helvering v. Blumenthal · Dunning v. Commissioner · Blumenthal v. Commissioner
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Where any part of the income of a trust— (1) is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, held or accumulated for future distribution to the grantor ; or (2) may, in the discretion of the grantor or of any person not having a. substantial adverse interest in the disposition of such part of the income, be distributed to the grantor; or • •****•”
2 later decisions quote this exact passage
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.