Golsen v. Commissioner’s Empirical Analysis
1971
Citation profile
59 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 1,148 later decisions (2 by the Supreme Court) — most recently September 2020 · most notably Tokarski v. Commissioner (1986), Petzoldt v. Commissioner (1989)
59 federal appellate · 1 district · 1 state decisions
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 Knetsch v. United States · Golsen v. Commissioner · Acro Manufacturing Co. v. Commissioner · Tancil v. Woolls
Cited together with Golsen v. Commissioner · Welch v. Helvering · Parham v. Cortese · United States v. Boyle · Knetsch v. United States
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 1,148 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“SEC. 265. EXPENSES AND INTEREST RELATING TO TAX-EXEMPT INCOME. (a) GENERAL Rule. — No deduction shall be allowed for— (1) EXPENSES. — Any amount otherwise allowable as a deduction which is allocable to one or more classes of income other than interest (whether or not any amount of income of that class or classes is received or accrued) wholly exempt from the taxes imposed by this subtitle, or any amount otherwise allowable under section 212 (relating to expenses for production of income) which is allocable to interest (whether or not any amount of such interest is received or accrued) wholly exempt from the taxes imposed by this subtitle.”
1 later decision quote this exact passage · from the majority“under present law, no interest deductions are denied where the taxpayer purchases an insurance contract with the intention of borrowing the maximum amount on the contract each year”
1 later decision quote this exact passage · from the majority“indebtedness” for the purposes of § 23(b) of the 1939 Code and § 163(a) of the 1954 Code. But this one is a sham. * * * [ 364 U.S. at 366 .] In this case, there was no”
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.