Goldstein v. Commissioner’s Empirical Analysis
1962
Citation profile
12 federal appellate · 2 district ·
How this case has been cited
Cited by 49 later decisions — most recently December 2015 · most notably Loftin & Woodard, Inc. v. United States (1978), Stewart v. Commissioner (1983)
12 federal appellate · 2 district ·
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. § 272 · 26 U.S.C. § 7482
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Sartor v. Arkansas Natural Gas Corp. · Morgan v. Commissioner · United States v. Hutcheson · Bridges v. United States
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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“appellant neglect(ed) to explain the lack of any direct evidence that either of these valuations took the effect of the lease into consideration.”
1 later decision quote this exact passage · from the majority“sold it at a price in excess of what the most persuasive evidence shows was the fair market value.”
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.