Galt v. Commissioner’s Empirical Analysis
1953
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 28 later decisions — most recently October 2009 · most notably Godfrey v. Commissioner of Internal Revenue (1964), Vaira v. Commissioner (1969)
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 Helvering v. Clifford · Helvering v. Horst · Lucas v. Earl · Commissioner v. Tower · Burnet v. Harmel
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“capital expenditures, not amortizable because indefinite and undeterminable in the duration of their consequence, and recoverable through addition to the basis of the property rather than through periodic deduction.”
1 later decision quote this exact passage · from the majority“the management, conservation or maintenance of property held for the production of income,”
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.