Gavit v. Irwin’s Empirical Analysis
275 F. 643 · 1921
Citation profile
4
cited by 4 later decisions
3
cited 3 times by the Supreme Court
1
states following
December 1960
most recently cited
1 state decisions
Relationships
Relies on Eisner v. Macomber · Doyle v. Mitchell Bros. · Merchants' Loan & Trust Co. v. Smietanka · Stratton's Independence, Ltd. v. Howbert · United States v. Field
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“gains or profits and income derived from any source whatever, including the income from but not the value of property acquired by gift, bequest, devise or descent.”
1 later decision quote this exact passagee.g. Irwin v. Gavit“upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States.”
1 later decision quote this exact passage · from the majoritye.g. Irwin v. Gavit
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.