Dagres v. Commissioner’s Empirical Analysis
2011
Citation profile
1 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 1211
Relies on Welch v. Helvering · Indopco, Inc. v. Commissioner · Higgins v. Commissioner · Commissioner of Internal Revenue v. P Groetzinger · Whipple 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“substantial understatement of income tax.”
2 later decisions quote this exact passage“receives not just a return on his own investment but compensation attributable to his services”
1 later decision quote this exact passagee.g. Rutter v. Comm'r“'alters the original deficiency or requires the presentation of different evidence.'”
1 later decision quote this exact passagee.g. Pingel v. Comm'r
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.