Gray v. Commissioner’s Empirical Analysis
1983
Citation profile
17 federal appellate · 2 district · 3 state decisions
How this case has been cited
Cited by 83 later decisions (2 by the Supreme Court) — most recently June 2018 · most notably Blohm v. Commissioner (1993), Wright v. Commissioner (1985)
17 federal appellate · 2 district · 3 state decisions
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. § 6653 · 26 U.S.C. § 7201
Relies on Santobello v. New York · Allen v. McCurry · Parklane Hosiery Co. v. Shore · Montana v. United States · Blonder-Tongue Laboratories, Inc. v. University of Illinois Foundation
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 83 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A guilty plea is as much a conviction as a conviction following jury trial.”
8 later decisions quote this exact passage“[w]idely recognized as an effective device to further important societal goal of reducing the number of criminal trials on crowded court dockets, see, e.g., Bordenkircher v. Hayes, supra, [ 434 U.S. 357 ] at 364, 98 S.Ct. [663] at 668 [ 54 L.Ed.2d 604 (1978)] (Supreme Court "has necessarily accepted as constitutionally legitimate the simple reality that the prosecutor's interest at the bargaining table is to persuade the defendant to forego his right to plead not guilty”); Blackledge v. Allison, 431 U.S. 63, 71 , 97 S.Ct. 1621, 1627 , 52 L.Ed.2d 136 (1977) (characterizing guilty plea and concomitant plea bargain as "important components of this country's criminal justice system”); Santobello v. New York, 404 U.S. 257, 261 , 92 S.Ct. 495, 498 , 30 L.Ed.2d 427 (1971) (disposition of charges after plea discussions considered essential and highly desirable part of the criminal process),____”
1 later decision quote this exact passage · from the dissent“(1) the precise issue raised in the present case must have been raised and actually litigated in the prior proceeding; (2) determination of the issue must have been necessary to the outcome of the prior proceeding; (3) the prior proceeding must have resulted in a final judgment on the merits; and (4) the party against whom estoppel is sought must have had a full and fair opportunity to litigate the issue in the prior proceeding.”
1 later decision quote this exact passage · from the dissent
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.