Lyeth v. Hoey’s Empirical Analysis
96 F.2d 141 · 1938
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 9 later decisions (2 by the Supreme Court) — most recently April 2013
2 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 22
Relies on Eisner v. Macomber · Blair v. Commissioner · Gould v. Gould · Edwards v. Cuba Railroad · Uterhart v. United States
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to administer the estate of said deceased in accordance with the terms of said will and said agreement of compromise.”
1 later decision quote this exact passage · from the majoritye.g. Lyeth v. Hoey“yet the rights of the parties so far as they rest upon the agreement are contractual and not testamentary.”
1 later decision quote this exact passage · from the majoritye.g. Lyeth v. Hoey“upon the law of the jurisdiction under which this taxpayer received it.”
1 later decision quote this exact passage · from the majoritye.g. Lyeth v. Hoey
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.