Goldsmith v. Commissioner’s Empirical Analysis
1958
Citation profile
How this case has been cited
Cited by 58 later decisions — most recently November 2017 · most notably Olive v. Commissioner (2012), Klein v. Commissioner (1965)
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 Cohan v. Commissioner · National Labor Relations Board v. Textile Workers Union · Bodoglau v. Commissioner · Potson v. Commissioner · Pleason 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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the destruction of all records relating to the unrecorded sales is strong and persuasive [evidence of a fraudulent intent to evade taxes]”
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.