Gale v. Commissioner’s Empirical Analysis
1963
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently March 2013 · most notably Ramsay Scarlett & Co. v. Commissioner (1974), Dawn v. Commissioner (1982)
2 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 Lucas v. American Code Co. · United States v. S S White Dental Mfg Co of Pennsylvania · Boehm v. Commissioner · Estate of Levi T. Scofield, Douglas F. Schofield, Trustee, Mary Jane Scofield Demmon (Nee Mary Jane Scofield), Roy C. Demmon and Mary Scofield Demmon, Josephine Scholfield Thompson, Edward W. Thompson and Josephine S. Thompson, Douglas F. Schofield Trust, Douglas F. Schofield, Trustee, Douglas F. Schofield and Mary D. Schofile, Field, Schofield Building Land Trust, Douglas F. Schofield, Trustee v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Levi T. Scofield, Douglas F. Schofield, Trustee · Estate of Scofield 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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“treated as sustained during the taxable year in which the loss occurs as evidenced by closed and completed transactions and as fixed by identifiable events occurring in such taxable year.”
2 later decisions quote this exact passage“any loss sustained during the taxable year and not compensated for by insurance or otherwise.”
2 later decisions quote this exact passage“may be sustained in a year following the year when the casualty actually occurred, particularly where there is insurance involved”
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.