Gibraltor Amusements Ltd’s Empirical Analysis
315 F.2d 210 · 1963
Citation profile
6 federal appellate · 5 district ·
How this case has been cited
Cited by 52 later decisions — most recently May 2007 · most notably Evanston Motor Co Inc First National Bank of Lincolnwood v. Levine (1984), County of Napa v. Franciscan Vineyards, Inc. (1979)
6 federal appellate · 5 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 Pepper v. Litton · Securities & Exchange Commission v. United States Realty & Improvement Co. · Lehigh Valley Cooperative Farmers, Inc. v. United States · Keppel v. Tiffin Savings Bank · Hutchinson v. Otis
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 52 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) Whether the bankrupt and creditors relied upon the IRS’ earlier proofs of claim or 'whether they had reason to know that subsequent proofs of claim would follow pending the completion of the audit ... (2) Whether the other creditors would receive a windfall to which they are not entitled on the merits by the court not allowing this amendment to the IRS proof of claim ... (3) Whether the IRS intentionally or negligently delayed in filing the proof of claim stating the amount of ... taxes due ... (4) The justification, if any, for the failure of the IRS to file for a time extension for the submission of further proofs of claim ... (5) Whether or not there are any other considerations which should be taken into account in assuring a just and equitable result ...”
4 later decisions 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.