Gordon v. Commissioner’s Empirical Analysis
1974
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 45 later decisions — most recently April 2010 · most notably Cupp v. Commissioner (1975), Gerardo v. Commissioner (1977)
9 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
Relies on Chimel v. California · Dandridge v. Williams · Helvering v. Taylor · Murphy v. Waterfront Commission of New York Harbor · Stanley v. Georgia
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“arbitrary (i.e., without rational foundation in fact and based upon unsupported assumptions) and excessive”
3 later decisions quote this exact passage · from the majority“is not compelled to compute unreported income by several methods for the sake of corroboration if in his best judgment the method used produces a reasonably correct result considering the absence of required records.”
1 later decision quote this exact passage · from the majority“burden to adopt a method that will clearly reflect the income is on the Government equally as well as on the taxpayer.”
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.