Tully v. Commissioner’s Empirical Analysis
1967
Citation profile
Relationships
Applies 26 U.S.C. § 170
Relies on 15 E.H. Smith 211 - In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by Harbeck · John Danz Charitable Trust v. Commissioner · Danz v. Commissioner · Denver & R. G. W. R. Co. v. Commissioner · O'Brien 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Accordingly, payments to a trust (where the beneficiary is an organization described in said clauses (i), (ii), and (iii)) are not included under this special rule.”
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.