Gudgel v. Commissioner’s Empirical Analysis
1959
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently December 1979
16 federal appellate ·
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. § 117
Relies on Commissioner v. Acker · Berra v. United States · Henry Heide, Inc. v. National Labor Relations Board · Smith v. Dunn · Acker v. Commissioner of Internal Revenue
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * It was conceded in argument that if they had sold the farm as a single unit their profits must have been classed as capital gains. Their first sale was at the solicitation of the purchaser. It clearly did not put the taxpayers into the real estate business. * * * ”.”
1 later decision quote this exact passage · from the majority““ ‘The question as to whether property was held by the taxpayer primarily for sale in the ordinary course of business is principally a fact question, * * *”
1 later decision quote this exact passage · from the majority“is subject to review free from the restraining impact of the so-called 'clearly erroneous' rule,”
1 later decision quote this exact passage · from the majoritye.g. Bush 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.