Gray v. Commissioner’s Empirical Analysis
1977
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently August 2012
13 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. § 1248 · 26 U.S.C. § 302 · 26 U.S.C. § 318 · 26 U.S.C. § 551
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Commissioner v. Tower · Higgins v. Smith
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When one purports to sell cash in corporate solution the burden is surely particularly severe on the seller to show that the only purpose served is not tax avoidance.”
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.