Gentsch v. Goodyear Tire & Rubber Co.’s Empirical Analysis
151 F.2d 997 · 1945
Citation profile
14 federal appellate · 1 state decisions
How this case has been cited
Cited by 29 later decisions — most recently February 2006 · most notably Bereslavsky v. Kloeb (1947), Dougherty v. Commissioner (1973)
14 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.
Relationships
Relies on Riley Inv Co v. Commissioner of Internal Revenue · Haggar Co. v. Helvering · Burnet v. Chicago Portrait Co. · Neuberger v. Commissioner · American Chicle Co. 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[r]elief from double taxation is not so much an act of grace as one of justice”
3 later decisions quote this exact passage · from the majority“Assuming that the section requires the taxpayer to make an election, there is, then, no basis for choice.”
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.