Gimbel v. Commissioner’s Empirical Analysis
1937
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 45 later decisions (1 by the Supreme Court) — most recently August 1976 · most notably Putnam v. Commissioner (1956), Schnitzer v. Commissioner (1949)
9 federal appellate ·
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 Eckert v. Burnet · Bavinger v. Commissioner · Maubaules 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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The evidence here is clear. When petitioner madé his payments, both on his endorsements and his guarantees, hé had no illusions about the condition of the corporation and no intention to invest more capital. He paid only because be was legally obligated to do so, and the obligation was not an incident of his being a shareholder but was incurred with the intention of creating a potential debtor ahd creditor relation. To attribute to him an intention to invest more money in the corporation’s shares is contrary to the express evidence and not a fair inference from the circumstances. And it is equally clear that there was no intention to make a gift.”
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.