Gudeon v. Commissioner’s Empirical Analysis
1935
Citation profile
8
cited by 8 later decisions
May 1947
most recently cited
1 federal appellate ·
Relationships
Relies on Brown v. Commissioner · Hill v. Commissioner · American Industrial Corp. v. Commissioner · Hilmer v. Commissioner
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year. * * *”
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.