Goodman v. Commissioner’s Empirical Analysis
156 F.2d 218 · 1946
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently March 2012 · most notably Estate of Harriet H. Chown, Deceased, Howard B. Somer v. Commissioner of Internal Revenue (1970), Old Kent Bank and Trust Company v. United States (1968)
10 federal appellate ·
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 Burnet v. Guggenheim · Robinette v. Helvering
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is not easy to conceive of a ready market for matured life insurance policies, but if such a market existed, it is obvious that their price, what they would change hands for between a willing buyer and a willing seller neither acting under compulsion, would be their face value plus post mortem dividends.”
1 later decision quote this exact passage · from the majority“The value of the property is the price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having a reasonable knowledge of the relevant facts.”
1 later decision quote this exact passage · from the majoritye.g. Dickerson v. Comm'r“(T)he statute and applicable Treasury Regulations impel the conclusion that taxable value for gift tax purposes is the value of the gift to the donor at the moment it is made.”
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.