Gladney v. Commissioner’s Empirical Analysis
1982
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 101
Relies on Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · Yagoda v. Commissioner of Internal Revenue · Barton v. State · Yagoda v. Commissioner · Gottesman & Co. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Form 966-E Liquidation, Dissolution, Termination or Substantial Contraction of Organizations Exempt or Formerly Exempt under Section 501(a)”
2 later decisions quote this exact passagee.g. William Kelly Gladney, Evelyn Gladney Witherspoon, Celeste Gladney Peers, Julian M. Gladney and Edward Lee Gladney, Transferees v. Commissioner of Internal Revenue, William F. Bonner, Jr., Estate of Bettina Bonner, William F. Bonner, Jr., Transferees, Appellees-Cross-Appellants v. Commissioner of Internal Revenue, Appellant-Cross-Appellee · Gladney v. Commissioner“consistent with the Congress' clear policy of imposing regulatory-type burdens in exchange for tax benefits”
2 later decisions quote this exact passagee.g. William Kelly Gladney, Evelyn Gladney Witherspoon, Celeste Gladney Peers, Julian M. Gladney and Edward Lee Gladney, Transferees v. Commissioner of Internal Revenue, William F. Bonner, Jr., Estate of Bettina Bonner, William F. Bonner, Jr., Transferees, Appellees-Cross-Appellants v. Commissioner of Internal Revenue, Appellant-Cross-Appellee · Gladney v. Commissioner“for any purpose other than one specified in section 170(c)(2)(B).”
2 later decisions quote this exact passagee.g. William Kelly Gladney, Evelyn Gladney Witherspoon, Celeste Gladney Peers, Julian M. Gladney and Edward Lee Gladney, Transferees v. Commissioner of Internal Revenue, William F. Bonner, Jr., Estate of Bettina Bonner, William F. Bonner, Jr., Transferees, Appellees-Cross-Appellants v. Commissioner of Internal Revenue, Appellant-Cross-Appellee · Gladney 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.