Gray v. Commissioner’s Empirical Analysis
1941
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently March 1972
1 federal appellate ·
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.
Relationships
Relies on Taft v. Commissioner · Bristol v. Commissioner · Maricopa County v. Phoenix Savings Bank & Trust Co. · Ashforth v. Commissioner · Markwell 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to prevent deductions, under the guise of claims, of what were in reality gifts or testamentary distributions.”
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.