Gooch Milling & Elevator Co. v. Commissioner’s Empirical Analysis
133 F.2d 131 · 1943
Citation profile
8 federal appellate · 1 state decisions
How this case has been cited
Cited by 22 later decisions — most recently September 2001
8 federal appellate · 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.
Appellate journey
Relationships
Relies on Hormel v. Helvering · Helvering v. Taylor · Bull v. United States · Williamsport Wire Rope Co. v. United States · Blair v. Oesterlein Machine Co.
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The adjustment of the beginning inventory for the 1936 taxable year automatically changed the 1935 closing inventory and established the error in the basis for computing the 1935 tax.”
1 later decision quote this exact passage · from the majority“The inventory serves a double purpose. It fixes stock on hand at the end of one fiscal year and at the same time determines the same fact for the beginning of the ensuing year.”
1 later decision quote this exact passage · from the majority“The same fact that established a deficiency for the fiscal year 1936 establishes an overpayment for the fiscal year 1935 . . . .”
1 later decision quote this exact passage · from the majority
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.