Gilbert v. Commissioner’s Empirical Analysis
1945
Citation profile
4
cited by 4 later decisions
November 1968
most recently cited
1 federal appellate ·
Relationships
Relies on Blair v. Commissioner · Helvering v. Stuart · Freuler v. Helvering · United States v. Pelzer · Taylor 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“exclusively for * * * charitable * * * purposes.”
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.