Irwin v. Gavit’s Empirical Analysis
268 U.S. 161 · 1925
Citation profile
261 federal appellate · 27 district · 50 state decisions
How this case has been cited
Cited by 662 later decisions (67 by the Supreme Court) — most recently April 2020 · most notably Rosenberger v. Rector & Visitors of University of Virginia (1995), Commissioner of Internal Revenue v. Glenshaw Glass Company (1955)
261 federal appellate · 27 district · 50 state decisions — followed in 19 states
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.
Appellate journey
reviewedthe decision below (from Second Circuit Court of Appeals)
Relationships
Relies on Eisner v. Macomber · Knowlton v. Moore · Hudson County Water Co. v. McCarter · United States v. Merriam
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 662 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[n]either are we troubled by the question where to draw the line. That is the question in pretty much everything worth arguing in the law.”
23 later decisions quote this exact passage · from the majority““(b) Exclusions from gross income. The following items shall not be included in gross income and shall bo exempt from taxation under this chapter: * * * “(3) Gifts, bequests, devises and inheritances. The value of property acquired by gift, bequest, devise or inheritance. There shall not be excluded from gi'oss income under this paragraph, the income from such property, or, in case the gift, bequest, devise, or inheritance is of income from property, the amount of such income. For the purposes of this paragraph, if under the terms of the gift, bequest, devise, or inheritance, payment, crediting, or distribution thereof is to be made at intervals, to the extent that it is paid or credited or to be distributed out of income from property, it shall be considered a gift, bequest, devise or inheritance of income from property.””
1 later decision quote this exact passage“gains or profits and income derived from any source whatever, * * *”
1 later decision quote this exact passagee.g. Hall v. Commissioner
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.