Boyles v. Commissioner’s Empirical Analysis
1945
Citation profile
2
cited by 2 later decisions
November 1968
most recently cited
Relationships
Relies on Whitehead v. Commissioner · Robinson 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if a general charitable purpose is manifest within the limits of the language [of the will], a broad and liberal construction should be applied to that language and the gift upheld”
1 later decision quote this exact passage“such benevolent purposes as, in their opinion, will constitute a fitting testimonial or memorial for me and, in some degree, extend my usefulness and helpfulness to others”
1 later decision quote this exact passage“issue thus turns on whether the term `civic purposes in the City of Houston' is susceptible of a public or charitable use”
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.