Gamman v. Commissioner’s Empirical Analysis
1966
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently April 2019
4 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
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Brewster v. Gage · Fawcus Mach Co v. United States · Boske v. Comingore · Textile Mills Securities Corp. 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“. . . if an instrument purporting to be a debt obligation is actually stock, it will constitute a second class of stock”
2 later decisions quote this exact passage · from the dissent
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.