Tull & Gibbs, Inc. v. Commissioner’s Empirical Analysis
1931
Citation profile
1
cited by 1 later decisions
June 1933
most recently cited
Relationships
Relies on J. B. Bradford Piano Co. v. Commissioner · Grand Rapids Show Case Co. v. Commissioner · S. Davidson & Bros., Inc. v. Commissioner · Jacob Bros. 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“no deficiency shall be determined on account of amounts received during the taxable year from sales made in years prior to that of the change to the installment basis.”
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.