United States v. Gilmore’s Empirical Analysis
1963
Citation profile
321 federal appellate · 24 district · 19 state decisions
How this case has been cited
Cited by 1,175 later decisions (24 by the Supreme Court) — most recently March 2025 · most notably Neely v. Commissioner (1985), Commissioner of Internal Revenue v. P Groetzinger (1987)
321 federal appellate · 24 district · 19 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.
Relationships
Relies on Deputy v. du Pont · Glidden Company v. Zdanok Et Al. · Higgins v. Commissioner · Bingham's Trust v. Commissioner of Internal Revenue
Cited together with Woodward v. Commissioner · Welch v. Helvering · Deputy v. du Pont · Bingham's Trust v. Commissioner of Internal Revenue · United States v. Hilton Hotels Corp.
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 1,175 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the origin and character of the claim with respect to which an expense was incurred, rather than its potential consequences upon the fortunes of the taxpayer, is the controlling basic test”
48 later decisions quote this exact passage · from the majority“depends on whether or not the claim arises in connection with the taxpayer’s profit-seeking activities. It does not depend on the consequences that might result to a taxpayer’s income-producing property-”
25 later decisions quote this exact passage · from the majority“ordinary and necessary expenses ... incurred during the taxable year ... for the ... conservation ... of property held for the production of income.”
5 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.