Glenn v. Bates’s Empirical Analysis
217 F.2d 535 · 1954
Citation profile
7
cited by 7 later decisions
September 1961
most recently cited
1 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 22 · 26 U.S.C. § 74
Relies on Robertson v. United States · Washburn 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In the present case, there was no contest involved, no labor, no skill, no ‘personal service’ on the part of the taxpayer. The dealer’s advertisement said a new Ford automobile would be ‘given away’ on a certain date. It was not error for the district court to conclude that that was exactly what happened.””
2 later decisions 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.