Dockum v. Commissioner’s Empirical Analysis
1928
Citation profile
4
cited by 4 later decisions
February 1992
most recently cited
Relationships
Relies on Reub Isaacs & Co. v. Commissioner · Ascher v. Commissioner · Sutliff 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“On January 2, 1919, notice of the dissolution was mailed to the Secretary of State and he entered it of record on January 6, 1919'. The fact that the corporation did not go out of existence until notice was given has no bearing upon the case. The corporation could not have transferred its assets after it ceased to exist. We find that the petitioner. acquired the assets of the corporation before January 1, 1919, and any income which the petitioner may have realized as a result of that transaction accrued in 1918.”
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.