Goe v. Commissioner’s Empirical Analysis
1952
Citation profile
15 federal appellate · 1 district ·
How this case has been cited
Cited by 93 later decisions — most recently January 2009 · most notably Estate of Mason v. Commissioner (1975), Jones v. Commissioner (1957)
15 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
Applies 26 U.S.C. § 276
Relies on Halle v. Commissioner · Helvering v. Kehoe · Gleckman v. United States · Hague Estate v. Commissioner · Hoefle 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 93 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in order to establish an inference of income the evidence must link the bank deposit with an identified income producing activity”
2 later decisions quote this exact passage · from the majority“while such evidence, of course, is not conclusive, deposits in checking accounts are so often made up of income that where, as here, that is the fair inference to be drawn from the facts it was proper to give it effect. One consequence is that the determinations of the Commissioner were not arbitrary and capricious and so gave adequate support for the computation of the tax unless the taxpayer could show them to be wrong.”
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.