Gilman v. Commissioner’s Empirical Analysis
1930
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 31 later decisions — most recently May 2020 · most notably Estate of Franklin v. Commissioner (1975), Morton v. Commissioner (1938)
2 federal appellate · 1 district ·
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 Saleno v. City of Neosho · Williams v. Forbes · Trask v. Livingston County · Leydig v. Commissioner · Wisler v. Tomb
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.
“interest paid or accrued within the taxable year on indebtedness * * *.”
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.