Commissioner of Internal Revenue v. Gooch Milling & Elevator Co’s Empirical Analysis

Citation profile

197 federal appellate · 3 district · 1 state decisions

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 493 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The Board’s want of jurisdiction to apply the doctrine of equitable recoupment in this case is manifest from these statutory provisions. The Commissioner assessed a deficiency only for the 1936 fiscal year and it was this assessment of which the respondent sought a review. The Board thus had jurisdiction to do no more than redetermine the 1936 deficiency distinct from any overpayment or underpay ment in any prior or subsequent year. There was no occasion here for the Board to exercise its power under § 272(g) to consider any facts relating to the taxes for the 1935 fiscal year. The redetermination of the tax liability for the 1936 fiscal year was in no way dependant on any prior tax assessment or overpayment. Likewise, neither the fact that the prior overpayment could no longer be refunded nor the fact that the overpayment exceeded the amount of the deficiency had any relevance whatever to the re-determination of the correct tax for the 1936 fiscal year. The respondent, in other words, was seeking to have the 1935 overpayment used, not as an aid in redetermining the 1936 deficiency, but as an affirmative defense or offset to that deficiency. This necessarily involved a determination of whether there was an overpayment during the 1935 fiscal year. The absolute and unequivocal language of the proviso of § 272(g), however, placed such a determination outside the jurisdiction of the Board. Thus to allow the Board to give effect to an equitable defense which of necessity is based”

   3 later decisions quote this exact passage · from the majority
   e.g. Swaim v. Commissioner · Estate Mueller v. Commissioner of Internal Revenue

2. “§ 6214. Determinations by Tax Court 10 " (a) Jurisdiction as to increase of deficiency, additional amounts, or additions to the tax. — The Tax Court shall have jurisdiction to redetermine the correct amount of the deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any additional amount, or addition to the tax should be assessed, if claim therefor is asserted by the Secretary or his delegate at or before the hearing or a rehearing. 11 " (b) Jurisdiction over other years. — The Tax Court in redetermining a deficiency of income tax for any taxable year or of gift tax for any calendar year shall consider such facts with relation to the taxes for other years as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year has been overpaid or underpaid.”

   2 later decisions quote this exact passage · from the majority
   e.g. Swaim v. Commissioner · Swaim v. Commissioner

3. “`The Internal Revenue Code, not general equitable principle, is the mainspring of the Board's jurisdiction.' C.I.R. v. Gooch Milling & Elevator Co., 320 U.S. 418 , 422, 64 S.Ct. 184, 186, 88 L.Ed. 139. And so we must turn to the statutes.”

   2 later decisions quote this exact passage · from the majority
   e.g. Myers v. Comm'r · United States v. Hecla Mining Co.