Green v. Commissioner’s Empirical Analysis
1976
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 103 later decisions — most recently August 2019 · most notably Norgaard v. Commissioner (1991), Estate of Temple v. Commissioner (1976)
2 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.
Relationships
Relies on Welch v. Helvering · Cohan v. Commissioner · Parham v. Cortese · Golsen v. Commissioner · Wickwire v. Reinecke
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 103 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he regular disclosure of the daily records to an accountant and the maintenance of a journal and general ledger by the accountant which appear to be unusually complete and accurate for a gambling operation of the kind involved herein have in large measure dispelled any notion of connivance or deceit on the part of the petitioner in reporting his gambling losses,”
1 later decision quote this exact passage“All gambling payouts, amounts paid to redeem chips, as well as all business expenses, e.g., rent, utilities, and food, were paid in cash from the”
1 later decision quote this exact passage“tabulation of the amounts paid for chips less the amount paid to redeem chips would have served to verify the net win or loss figures”
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.