Geller v. Commissioner’s Empirical Analysis
1947
Citation profile
How this case has been cited
Cited by 16 later decisions — most recently October 1976
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 Sanford's Estate v. Commissioner of Internal Revenue · United States v. Pelzer · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · Fondren v. Commissioner · Ryerson v. United States
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There appears no logical distinction between cases involving deduction of charitable bequests, and one, as here, involving gifts, for the question is whether values can be ascertained.”
1 later decision quote this exact passagee.g. Falk 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.