Del Mar Addition v. Commissioner’s Empirical Analysis
113 F.2d 410 · 1940
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently August 1990
10 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 Sorrells v. United States · Armstrong Paint & Varnish Works v. Nu-Enamel Corp. · Morrissey v. Commissioner · South Chicago Coal & Dock Co. v. Bassett · National Labor Relations Board v. Waterman Steamship Corp.
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The fifth characteristic is the limitation of the personal liability of participants. The trust agreement did not specially include such a provision, but the record is clear that it was not included only because, in the judgment of the participants, it was unlikely, due to the nature of the enterprise, that any contingency would arise requiring it.”
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.