Goodwin v. Commissioner’s Empirical Analysis
1979
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 49 later decisions — most recently August 2009 · most notably Wright v. Commissioner (1985), Considine v. United States (1982)
3 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 · Commissioner v. Sunnen · Yates v. United States · Linkletter v. Walker · United States v. Pomponio
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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is well settled that a plea of guilty means 'guilty as charged in the indictment,' and that such a plea is a conclusive judicial admission of all of the essential elements of the offense which the indictment charges.”
1 later decision quote this exact passage“this difference in wording was not a change in the proof necessary to show that a taxpayer is liable for an addition to tax for fraud,”
1 later decision quote this exact passage · from the majority“applies only with respect to those facts actually litigated in the first case which were essential to the judgment in that case.”
1 later decision quote this exact passagee.g. Breen v. Comm'r
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.