Gammill v. Commissioner’s Empirical Analysis
1974
Citation profile
How this case has been cited
Cited by 28 later decisions — most recently January 2017 · most notably Peck v. Commissioner (1988), Sydnes v. Commissioner (1980)
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 v. Sunnen · Blonder-Tongue Laboratories, Inc. v. University of Illinois Foundation · Cromwell v. County of Sac · In re Kauffman Mutual Fund Actions · Tait v. Western Maryland Railway Co.
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We observe first that the fact that a prior judgment may appear incorrect to petitioners, or to anyone else, will not bar its collateral estoppel effect on a subsequent proceeding. Partmar Corp. v. Paramount Corp., 347 U.S. 89 , 103 fn. 9 (1954). If an issue was determined in an earlier action, it is binding later notwithstanding that the parties might have omitted matters which, if urged, might have produced a contrary result. George A. Dean, 56 T.C. 895, 900 (1971); Jacques R. Milberg, 54 T.C. 1562 (1970). * * *[ 8 ]”
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.