Gray v. Commissioner’s Empirical Analysis

Citation profile

2 federal appellate ·

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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Cancellation of lease or distributor’s agreement. Amounts received by a lessee for the cancellation of a lease, or by a distributor of goods for the cancellation of a distributor’s agreement (if the distributor has a substantial capital investment in the distributorship), shall be considered as amounts received in exchange for such lease or agreement.”

   2 later decisions quote this exact passage
   e.g. Gray v. Commissioner · Arthur J. Gray and Esther Gray v. Commissioner of Internal Revenue

2. “[T]he Company will remit to you the full amount of your initial payment in cash in full satisfaction for the termination of your Lease ....”

   2 later decisions quote this exact passage
   e.g. Gray v. Commissioner · Arthur J. Gray and Esther Gray v. Commissioner of Internal Revenue