Gaddy v. Commissioner’s Empirical Analysis
1962
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently September 2018 · most notably Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal Revenue (1975), Karl and Hilda Hope, in Nos. 71-1993, 71-1994 v. Commissioner of Internal Revenue, in No. 71-1995 (1973)
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 North American Oil Consolidated v. Burnet · Burnet v. Sanford & Brooks Co. · Healy v. Commissioner · United States v. Merrill · Bates Motor Transport Lines, Inc. 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“where an obligation to repay has been recognized in the year of overpayment by both parties, the amounts of overpayment are without the scope of the claim-of-right doctrine.”
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.