Goetchius v. Commissioner’s Empirical Analysis
1951
Citation profile
1 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 31 later decisions — most recently April 2020 · most notably Bank of New York v. United States (1975), Gregory v. Commissioner (1963)
1 federal appellate · 1 district · 3 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 Helvering v. Hallock · Chase Nat Bank of City of New York v. United States · Helvering v. Le Gierse · Commissioner v. Wemyss · Merrill v. Fahs
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“has received benefit in full consideration in a genuine arm's length transaction”
7 later decisions quote this exact passage“a bona fide sale for an adequate and full consideration in money or money's worth”
1 later decision quote this exact passage“an adequate and full equivalent reducible to a money value.”
1 later decision 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.