Goff v. Commissioner’s Empirical Analysis
1929
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently July 1996
1 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 Fleming v. Commissioner · Merle-Smith v. Commissioner · Denno v. Commissioner · Fowler v. Commissioner · Detroit Trust Co. v. Commissioner
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It may be safely assumed that the objective of Congress was to avoid a multiplicity of proceedings for the same taxable year. But we find no reason for holding that the Commissioner cannot institute a proceeding before this Board if the taxpayer fails or declines to institute such proceeding from the first deficiency notice....”
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.