Gotfredson v. United States’s Empirical Analysis
303 F.2d 464 · 1962
Citation profile
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 117 · 26 U.S.C. § 1231
Relies on United Gas Pipe Line Company v. Mobile Gas Service Corporation · Arizona v. California · United States v. Ekberg · McDonald v. Commissioner of Internal Revenue · Singer v. Shaughnessy
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“However, a draft, breeding, or dairy purpose may be present if an animal is disposed of within a reasonable time after its intended use for such purpose is prevented or made undesirable by reason of accident, disease, drought, unfitness of the animal for such purpose, or a similar factual circumstance. * * * [Emphasis supplied.]”
1 later decision quote this exact passage · from the majoritye.g. Kirk 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.