Goodrich v. Edwards’s Empirical Analysis
255 U.S. 527 · 1921
Citation profile
48 federal appellate · 8 district · 18 state decisions
How this case has been cited
Cited by 181 later decisions (40 by the Supreme Court) — most recently June 2024 · most notably Old Colony Co v. Commissioner of Internal Revenue (1932), Willcuts v. Bunn (1931)
48 federal appellate · 8 district · 18 state decisions
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 M'Culloch v. State of Maryland · Eisner v. Macomber · Towne v. Eisner · Doyle v. Mitchell Bros. · Merchants' Loan & Trust Co. v. Smietanka
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 181 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Sec. 2 (c) Por tbe purpose of ascertaining the gain derived from the sale or other disposition of property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market price or value of such property as of March first, nineteen hundred and thirteen, shall be the basis for determining the amount of such gain derived.” “Sec. 5(a) Fourth. * * * Provided, That for the purpose of ascertaining the loss sustained from the sale or other disposition of property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market price or value of such property as of March first, nineteen hundred and thirteen, shall be the basis for determining the amount of such loss sustained.” 39 Stat. 756 .”
3 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.