Gajewski v. Commissioner’s Empirical Analysis
1976
Citation profile
How this case has been cited
Cited by 735 later decisions — most recently November 2023 · most notably Rowlee v. Commissioner (1983), Petzoldt v. Commissioner (1989)
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
Applies 31 U.S.C. § 314
Relies on Commissioner v. Sunnen · Spies v. United States · Botany Worsted Mills v. United States · Norman v. Baltimore & or · Beaver v. Commissioner
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 735 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The primary question in determining whether fraud is present is whether there has been an intentional wrongdoing with the specific purpose of evading a tax believed by the taxpayer to be properly owing.”
4 later decisions quote this exact passage“for purposes of the tax law, a dollar is what Congress says it is, without regard to intrinsic value or lack thereof”
2 later decisions quote this exact passage“a dollar is not a dollar because its purchasing power has allegedly declined and because paper currency cannot be converted to gold.”
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.