Dunlop v. Commissioner’s Empirical Analysis
165 F.2d 284 · 1948
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 16 later decisions — most recently January 1964
8 federal appellate · 1 district ·
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
Applies 26 U.S.C. § 162
Relies on Brewster v. Gage · Factor v. Laubenheimer · Helvering v. Butterworth · Anderson v. Wilson · Burnet v. Whitehouse
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual, except that — * * * * *”
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.