I don't think there is any way to study this because it's the net of so many different processes. Here are just some scenarios to consider:
You sleep for 8 hours. During that time you don't eat. Your body has to burn calories to keep you alive while sleeping. If blood glucose drops too far, the hypothalamus (part of the brain) releases hormones that ultimately cause the liver to release glycogen to bring up the blood sugar. Basically, you are fasting all night. (That's why the first meal is called break-fast.

) This is one reason that people often weigh the lowest first thing in the morning, although the fact that they haven't drunk water also means they are dehydrated.
You are walking briskly on a treadmill. For the first 10 minutes or so, your muscles are coverting stored glycogen into energy. Once the glycogen is gone, the muscles must use something else to produce energy, and so they start to convert fatty acids instead. They also use glucose from the blood. However, the brain has priority over everything else as far as glucose goes. Exercise too long and too hard, and you'll pass out. The point is, however, that muscles are now using fat along with other molecules to produce energy.
If during the day you are eating fewer calories than you are burning overall, then the body uses whatever molecules it can find to produce glucose. It is sometimes as easy to break down protein as it is to break down fat for this purpose. That's why one can lose muscle (and other lean body mass) as well as fat when dieting. Exercise, especially weight training, can help prevent this, but not entirely.
But if you're looking for something like, "OK, I ate 3500 calories of sugar, when does that become a pound of fat?" there is just no answer for that. It depends on too many variables.
Also, don't forget that some of the oxygen we breath and the water we drink also goes into making molecules in the body.
All I can tell you is that if you consistently eat just 100 calories more than you burn every day, you can easily gain 10 pounds a year. That's not a lot! It's just a tablespoon of butter, or a couple of Oreos.
Jay