Doll v. Commissioner’s Empirical Analysis
1943
Citation profile
36
cited by 36 later decisions
April 1955
most recently cited
2 federal appellate ·
Relationships
Relies on Lucas v. Earl · Freuler v. Helvering · Masterson v. Commissioner · Wasserman 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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“collusive in the sense that all the parties joined in a submission of the issues and sought a decision which would adversely affect the Government's right to additional income tax.”
1 later decision quote this exact passage“another of those efforts to make future returns from personal services taxable to some one other than the real earner of them.”
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.