Gladding Dry Goods Co. v. Commissioner’s Empirical Analysis
1925
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 46 later decisions (1 by the Supreme Court) — most recently November 2011 · most notably Helvering v. Lazarus (1939), Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue (1976)
4 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 Von Baumbach v. Sargent Land Co. · Even Realty Co. v. Commissioner · Austin v. Commissioner · Atterbury v. Commissioner · National City Bank 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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The material elements are, the person who makes the investment, use of the property, and the period over which that investment is to be recovered out of income.”
1 later decision quote this exact passage“The one who made the investment is entitled to its return.”
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.