Gumm v. Commissioner’s Empirical Analysis
1989
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 47 later decisions — most recently November 2017 · most notably Hagaman v. Commissioner (1993), Bresson v. Commissioner (2000)
2 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 Commissioner v. Stern · Kreps v. Commissioner of Internal Revenue · Kreps v. Commissioner · Commissioner of Internal Revenue v. Henry A. Kuckenberg, Transferee, Harriet Kuckenberg, Transferee, Lawrence W. Kuckenberg, Transferee, Henry A. Kuckenberg, Transferee, Harriet Kuckenberg, Transferee, Lawrence W. Kuckenberg, Transferee v. Commissioner of Internal Revenue · Brafman 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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“1 year after the expiration of the period of limitation for assessment against the transferor”
1 later decision quote this exact passage · from the majority
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.