Walter L. Gross, Jr. and Barbara H. Gross v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
1 federal appellate · 1 district · 5 state decisions
How this case has been cited
Cited by 46 later decisions — most recently March 2021 · most notably Whitehouse Hotel L.P. v. Comm'r (2008), Bernier v. Bernier (2007)
1 federal appellate · 1 district · 5 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
Applies 26 U.S.C. § 1361 · 26 U.S.C. § 1366 · 26 U.S.C. § 25 · 26 U.S.C. § 2501 · 26 U.S.C. § 2512 · 26 U.S.C. § 7453
Relies on Daubert v. Merrell Dow Pharmaceuticals, Inc. · Anderson v. City of Bessemer City · United States v. United States Gypsum Co. · Kumho Tire Company, Ltd., et al. v. Patrick Carmichael, Etc., et al. · Commissioner of Internal Revenue v. Duberstein D Stanton
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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) whether a theory or technique has been or can be tested; (2) whether the technique has been subjected to peer review and publication; (3) the known or potential rate of error; and (4) whether the technique has been accepted by the ‘relevant scientific community,’ or ‘has been able to attract only minimal support within the community.’”
1 later decision quote this exact passage · from the majority“broad discretion in determining what method of valuation most fairly represents the fair market value * * * in view of the facts presented at trial”
1 later decision quote this exact passage · from the majority“the principal benefit that shareholders expect from an S corporation election is a reduction in the total tax burden imposed on the enterprise”
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.