Commissioner of Internal Revenue v. Irving Gordon and Margaret Gordon, Irving Gordon and Margaret Gordon v. Commissioner of Internal Revenue’s Empirical Analysis
1967
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 18 later decisions (1 by the Supreme Court) — most recently September 2000
7 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 355
Relies on Gregory v. Helvering · Helvering v. Horst · Crane v. Commissioner · Burnet v. Sanford & Brooks Co. · Old Colony Co v. Commissioner of Internal Revenue
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'(t)he Commissioner is justified in determining the tax effects of transactions on the basis in which taxpayers have molded them.' Television Industries, Inc. v. C.I.R., 284 F.2d 322 , 325 (2d Cir. 1960).”
2 later decisions quote this exact passage · from the majority“Certainly the words (of the statute) have an uneasy fit to the transaction . . . in question.”
2 later decisions quote this exact passage · from the majority“engaged immediately after the distribution in the active conduct of a trade or 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.