Guaranty Trust Co. v. Commissioner’s Empirical Analysis
1930
Citation profile
3
cited by 3 later decisions
November 1936
most recently cited
Relationships
Relies on Frick v. Commonwealth of Pennsylvania · Cook v. Tait · United States v. James Gordon Bennett
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated—”
1 later decision quote this exact passage“all personal property owned by him should be included, wherever situated.”
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.