Guill v. Commissioner’s Empirical Analysis
1999
Citation profile
1 state decisions
How this case has been cited
Cited by 24 later decisions — most recently June 2018
1 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
Relies on United States v. Burke · Commissioner of Internal Revenue v. E Schleier B · United States v. Gilmore · Bingham's Trust v. Commissioner of Internal Revenue · Kornhauser 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“attributable to a trade or business carried on by the taxpayer”
3 later decisions quote this exact passage“circumstances out of which the litigation arose.”
1 later decision quote this exact passagee.g. Cavanaugh v. Comm'r
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.