Gunn v. Dallman’s Empirical Analysis
171 F.2d 36 · 1948
Citation profile
2
cited by 2 later decisions
August 1975
most recently cited
Relationships
Applies 26 U.S.C. § 22
Relies on Graves v. People of State of New York O'Keefe · Helvering v. Gerhardt · Collector v. Day · Florida v. Mellon · People of State of New York Rogers v. Graves
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a diminution thereof, contrary to Article VI, Section 7 of the Illinois Constitution, Smith-Hurd Stats. The limitation of the State Constitution is upon the state government of Illinois and not upon the federal government. The taxation by the federal government is no violation of the limitation upon the state government not to diminish a judge’s salary, even if we concede that taxation is a diminution of salary. * * *”
1 later decision quote this exact passage · from the majoritye.g. Beer v. Commissioner
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.