Golsen v. Commissioner’s Empirical Analysis
1970
Citation profile
35 federal appellate · 2 state decisions
How this case has been cited
Cited by 1,175 later decisions (2 by the Supreme Court) — most recently September 2020 · most notably Golsen v. Commissioner (1971), Tokarski v. Commissioner (1986)
35 federal appellate · 2 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 Gregory v. Helvering · Deputy v. du Pont · Commissioner of Internal Revenue v. Court Holding Co · Higgins v. Smith · Knetsch v. United States
Cited together with Golsen v. Commissioner · Welch v. Helvering · Parham v. Cortese · United States v. Boyle · Gregory v. Helvering
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 1,175 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“follow a Court of Appeals decision which is squarely in point where appeal from our decision lies to that Court of Appeals”
21 later decisions quote this exact passage“where the Court of Appeals to which appeal lies has already passed upon the issue before us, efficient and harmonious judicial administration calls for us to follow the decision of that court.”
5 later decisions quote this exact passage“in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury.”
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.