Gump v. Commissioner’s Empirical Analysis
1940
Citation profile
How this case has been cited
Cited by 6 later decisions — most recently January 2016
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 Bull v. United States · Burnet v. Harmel · Blair v. Commissioner · Freuler v. Helvering · Calvin R. Morgan v. Riverside Mills Company, C. A. Folk, T. I. Ward
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“This question lias been considered many times by the Board and courts. It has been repeatedly held that the interest of a surviving wife in community property acquired prior to July 29,1927, is under the laws of California no more than a mere expectancy, although her interest may be more definite than that of an ordinary heir, and that her share in the community property passes to her by succession and, therefore, is includable in the gross estate of the deceased husband and subject to the Federal estate tax. [Citations omitted.]”
1 later decision quote this exact passagee.g. Gray v. Commissioner““§ 164. All other property acquired after marriage by either husband or wife, or both * * * is community property * • *”
1 later decision quote this exact passagee.g. Gray v. Commissioner
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.