Goldstein v. Commissioner’s Empirical Analysis
1965
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 98 later decisions — most recently July 2017 · most notably Bixby v. Commissioner (1972), Enoch v. Commissioner (1972)
3 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. § 163
Relies on Gregory v. Helvering · Deputy v. du Pont · Knetsch v. United States · Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal Revenue · Bridges 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 98 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the instant case, * * * we have concluded that this case is indistinguishable on principle from the above-cited Knetsch and Bridges cases; and that (to adopt the words of the Fourth Circuit) “the principles * * * laid down by the Supreme Court [in the Knetsch case] are not only applicable, but controlling, in the determination of the instant case.” We have further concluded and have heretofore found as an ultimate fact, that (as we said in the Bridges case), “As payments of interest, the transactions [with the banks here involved] were shams.” [Goldstein v. Commissioner, 44 T.C. at 298 .]”
1 later decision quote this exact passage · from the majoritye.g. Sheldon v. Comm'r“there was no genuine indebtedness established between * * * [Mrs. Goldstein] and * * * [the banks].”
1 later decision quote this exact passage · from the majority“As payments of interest, the transactions [with the banks here involved] were shams.”
1 later decision quote this exact passage · from the majoritye.g. Sheldon v. Comm'r
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.