Goodstein v. Commissioner’s Empirical Analysis
1958
Citation profile
10 federal appellate · 1 district ·
How this case has been cited
Cited by 88 later decisions — most recently November 2011 · most notably Bixby v. Commissioner (1972), Surloff v. Commissioner (1983)
10 federal appellate · 1 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
Relies on Gregory v. Helvering · Deputy v. du Pont · Commissioner of Internal Revenue v. Court Holding Co · Automobile Club of Mich. v. Commissioner · Old Colony Co 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 88 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Since the petitioner did not intend to purchase and did not purchase any Treasury notes, it cannot be said that there was a transaction entered into for profit within the meaning of section 23(e) of the Internal Revenue Code of 1939. [§ 165(c) of the 1954 Code.] * * * It is clear that the type of transaction in which the statute refers to is one which has substance and in which there is a true motive of deriving a profit.”
1 later decision quote this exact passage“It is clear that the type of transaction to which the statute refers is one which has substance and in which there is a true motive of deriving a profit.”
1 later decision quote this exact passagee.g. Seed v. Commissioner“the amount which one has contracted to pay for the use of borrowed money,”
1 later decision quote this exact passage
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.