Guest v. Commissioner’s Empirical Analysis
1979
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently August 2014 · most notably Foulkes v. Commissioner (1981), Johnson v. Commissioner (1980)
4 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 Dandridge v. Williams · McGowan v. State of Maryland Gallagher · Shapiro v. Thompson · New Colonial Ice Co. v. Helvering · Bolling v. Sharpe
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(b) Limitations and Restrictions.— (2) Covered by certain other plans. — No deduction is allowed under subsection (a) for an individual for the taxable year if for any part of such year— (A) he was an active participant in— (i) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a).”
3 later decisions quote this exact passage · from the majority“(a) Deduction Allowed. — In the case of an individual, there is allowed as a deduction amounts paid in cash during the taxable year by or on behalf of such individual for his benefit— (1) to an individual retirement account described in section 408(a).”
2 later decisions quote this exact passage · from the majority“No person shall be held to answer for a capital, or otherwise infamous crime, unless on a presentment or indictment of a Grand Jury, except in cases arising in the land or naval forces, or in the Militia, when in actual service in time of War or public danger; nor shall any person be subject for the same offence to be twice put in jeopardy of life or limb; nor shall be compelled in any criminal case to be a witness against himself, nor be deprived of life, liberty, or property, without due process of law; nor shall private property be taken for public use, without just compensation.”
1 later decision quote this exact passage · from the majoritye.g. Sims v. Commissioner
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.