Commissioner v. Gillette Motor Transport, Inc.’s Empirical Analysis
1960
Citation profile
265 federal appellate · 18 district · 6 state decisions
How this case has been cited
Cited by 545 later decisions (13 by the Supreme Court) — most recently January 2019 · most notably Commissioner v. Brown (1965), Malat v. Riddell (1966)
265 federal appellate · 18 district · 6 state decisions
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
reviewedGillette Motor Transport, Inc. v. Commissioner (from Fifth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 111 · 26 U.S.C. § 113 · 26 U.S.C. § 117 · 49 U.S.C. § 305
Relies on Burnet v. Harmel · Corn Products Refining Company v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. P G Lake · Hort 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 545 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the realization of appreciation in value accrued over a substantial period of time”
32 later decisions quote this exact passage · from the majority“manifestly not of the type which gives rise to the hardship of the realization in one year of an advance in value over cost built up in several years, which is what Congress sought to ameliorate by the capital-gains provisions.”
3 later decisions quote this exact passage · from the majority“'primarily for sale to customers in the ordinary course of * * * business'”
2 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.