Dallmeyer v. Commissioner’s Empirical Analysis
1950
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 103 later decisions — most recently September 2019 · most notably Dustin v. Commissioner (1969), Crown v. Commissioner (1981)
5 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 Lucas v. American Code Co. · United States v. S S White Dental Mfg Co of Pennsylvania · Boehm v. Commissioner · Cluett v. Commissioner · Holmes 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 103 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“identifiable events which form the basis of reasonable grounds for abandoning any hope for the future.”
2 later decisions quote this exact passage“an examination of all the circumstances.”
2 later decisions quote this exact passage“a debt other than a debt evidenced by a security as defined in paragraph (3) and other than a debt the loss from the worthlessness of which is incurred in the taxpayer's trade or business.”
1 later decision quote this exact passagee.g. Baum 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.