United States v. Gotcher’s Empirical Analysis
401 F.2d 118 · 1968
Citation profile
14 federal appellate ·
How this case has been cited
Cited by 40 later decisions — most recently April 2002 · most notably United States v. Garber (1979), Graff v. Commissioner (1980)
14 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
Applies 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · James v. United States · Challenge Mfg. Co. v. Commissioner · American Properties, Inc. v. Commissioner of Internal Revenue · Commissioner v. Riss
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“only when the payment of expenses serves no legitimate corporate purpose.”
1 later decision 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.