Gould v. Commissioner’s Empirical Analysis
1939
Citation profile
Relationships
Relies on Graves v. People of State of New York O'Keefe · Atlantic Coast Line Co v. State of Florida State of Florida · Helvering v. Gerhardt · Helvering v. Independent Life Insurance · W. P. Brown & Sons Lumber Co. v. Burnet
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For the purposes of this Act, the term “officer or employee” includes a member of a legislative body and a judge or officer of a court.”
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.