Gilbert v. Commissioner’s Empirical Analysis
1980
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 34 later decisions — most recently May 2018 · most notably Yelencsics v. Commissioner (1980), Kean v. Commissioner (1988)
3 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 Welch v. Helvering · Jasionowski v. Commissioner · Alterman Foods, Inc. v. United States · Litton Business Systems, Inc. v. Commissioner · Rushing 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]ransfers between related corporations can result in constructive dividends to their common shareholder if they were made primarily for his benefit and if he received a direct or tangible benefit”
2 later decisions quote this exact passage“upon weighing such objective factors as reasonable expectation of repayment and the economic reality of the claimed debtor-creditor relationship.”
1 later decision quote this exact passage“the transfer was consistently treated as a loan on the books ... and balance sheets of both corporations,”
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.