Commissioner of Internal Revenue v. Glenshaw Glass Company’s Empirical Analysis
1955
Citation profile
789 federal appellate · 94 district · 111 state decisions
How this case has been cited
Cited by 2,647 later decisions (54 by the Supreme Court) — most recently June 2024 · most notably National Labor Relations Board v. Bell Aerospace Co. (1974), Hanover Shoe, Inc. v. United Shoe MacHinery Corp. (1968)
789 federal appellate · 94 district · 111 state decisions — followed in 23 states
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.
Appellate journey
reviewedCommissioner of Internal Revenue v. Glenshaw Glass Co. (from Third Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 22 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Helvering v. Clifford · Eisner v. Macomber · Hazel-Atlas Glass Co. v. Hartford-Empire Co. · Rutkin v. United States
Cited together with Welch v. Helvering · Commissioner of Internal Revenue v. E Schleier B · Eisner v. Macomber · Commissioner of Internal Revenue v. Jacobson · United States v. Burke
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 2,647 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.”
128 later decisions quote this exact passage · from the majority“all income from whatever source derived.”
72 later decisions quote this exact passage · from the majority“to tax all gains except those specifically exempted.”
62 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.