Gilbert v. Commissioner’s Empirical Analysis
56 F.2d 361 · 1932
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently April 1979
5 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.
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year”
1 later decision quote this exact passage · from the majority
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.