Gitter v. Commissioner’s Empirical Analysis
1949
Citation profile
6
cited by 6 later decisions
August 1984
most recently cited
2 federal appellate ·
Relationships
Relies on Carlisle v. United States · The Pizarro · Nagle v. Loi Hoa
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The term 'dependent' does not include any individual who is a citizen or subject of a foreign country unless such individual is a resident of the United States or of a country contiguous to the United States.”
2 later decisions quote this exact passage
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.