Fry v. Commissioner’s Empirical Analysis
1945
Citation profile
2
cited by 2 later decisions
July 1945
most recently cited
Relationships
Relies on Gregory v. Helvering · Helvering v. Clifford · Helvering v. Horst · Lucas v. Earl · Corliss v. Bowers
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“irrevocable transfer of the present legal title and of the dominion and control of the entire gift to the donee”
1 later decision quote this exact passage“of the subject of the gift or of the most effectual means of commanding the dominion of it”
1 later decision 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.