Gall v. United States’s Empirical Analysis
521 F.2d 878 · 1975
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 7 later decisions — most recently August 1999
4 federal appellate · 1 district ·
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. § 2503
Relies on Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York · Commissioner of Internal Revenue v. Disston · Fondren v. Commissioner · Ross 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Since the corpus is not payable to the estate of the beneficiary, the first portion of § 2503(c)(2)(B) is inapplicable”
1 later decision quote this exact passage · from the majoritye.g. Ross 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.