Gutman v. Commissioner’s Empirical Analysis
1941
Citation profile
4
cited by 4 later decisions
January 1956
most recently cited
Relationships
Relies on Kinnear 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“earnings or profits accumulated after February 28, 1913,”
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.