Gray v. United States’s Empirical Analysis
541 F.2d 228 · 1976
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently September 1997
3 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. § 2053
Relies on Harris v. Commissioner · Adams v. Adams · Commissioner v. Maresi · Leopold v. United States · Commissioner v. Estate of Watson
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“under California law a California court entering a divorce decree, in the absence of fraud, has no power to modify or alter the property agreement”
1 later decision quote this exact passage · from the majority“the court entering the decree had the power to modify or alter the terms of the agreement.”
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.