Gersten v. Commissioner’s Empirical Analysis
1959
Citation profile
48 federal appellate · 1 state decisions
How this case has been cited
Cited by 98 later decisions — most recently January 2012 · most notably Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue (1963), Clark v. Commissioner (1959)
48 federal appellate · 1 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 Welch v. Helvering · Burnet v. Logan · 49 Cal. 2d 210 - Spellens v. Spellens · Brown v. Brown · Capital Service, Inc. v. National Labor Relations Board
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 98 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in no case can a marriage of either of the parties during the life of the other be valid in California if contracted within one year after the entry of an interlocutory decree of divorce.”
1 later decision 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.