Danz v. Commissioner’s Empirical Analysis
1952
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 40 later decisions (1 by the Supreme Court) — most recently January 2001 · most notably Davis v. United States (1990), Durovic v. Commissioner (1973)
8 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 Helvering v. Clifford · Morrissey v. Commissioner · Commissioner of Internal Revenue v. Lane-Wells Co · Germantown Trust Co. v. Commissioner · Old Colony Trust Co. 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 40 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 — 11 "(a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23( o )) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23( o ), or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes * * *.”
1 later decision quote this exact passage“a corporation of the kind described in section 23(o)(2) [the 1939 Code predecessor of sec. 170 of the 1954 Code]. It has been held, properly, that the words”
1 later decision quote this exact passage“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 — 11”
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.