Gulf States Steel Co. v. United States’s Empirical Analysis
287 U.S. 32 · 1932
Citation profile
31 federal appellate · 4 district · 1 state decisions
How this case has been cited
Cited by 75 later decisions (12 by the Supreme Court) — most recently March 1997 · most notably United States v. American Trucking Associations (1940), Royal Indemnity Co. v. United States (1941)
31 federal appellate · 4 district · 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.
Appellate journey
reviewedthe decision below (from Fifth Circuit Court of Appeals)
Relationships
Relies on Bowers v. New York & Albany Lighterage Co. · United States ex rel. Hill v. American Surety Co. · Graham v. du Pont · United States v. John Barth Co.
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 75 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * As the Board failed to pass upon the Commissioner’s refusal to reduce the amount of the assessment, that sum, with interest, etc., now represents what is due upon the bond. The Board expressly disclaimed purpose to rule concerning this obligation — the question was not present. It might, with propriety, have examined the objections to the amount of the 1923 assessment; but the taxpayer asked another course.”
1 later decision quote this exact passage · from the majority““When possible, every statute should be rationally interpreted with the view of carrying out the legislative intent.””
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.