Allen M. Early and Jeannette B. Early v. Commissioner of Internal Revenue’s Empirical Analysis
1971
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently February 1999
7 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
Applies 26 U.S.C. § 102 · 26 U.S.C. § 273
Relies on Lyeth v. Hoey · Jones' Estate v. Commissioner · Commissioner v. Beck's Estate · Commissioner v. Siegel · Lockard 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“exclude the possibility that the exchange is in reality a compromise of an underlying and controverted claim”
2 later decisions quote this exact passage · from the majority“equally” under the law. 21 . See generally Lyeth v. Hoey, 305 U.S. 188 , 59 S.Ct. 155 , 83 L.Ed. 119 (1938)(holding that an heir who contested his grandmother's will and who, as a result of a compromise of that contest, received property from the grandmother’s estate which he would not have received had the will gone uncontested, acquired that property”
1 later decision quote this exact passage · from the majority“acquired by gift, bequest, or inheritance”
1 later decision quote this exact passage · from the majority
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.