DeWitt v. United States’s Empirical Analysis
1974
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 170
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Gregory v. Helvering · Sheppard v. United States · 108 Cal. App. 2d 191 - Stryker v. Republic Pictures Corp. · Eastern School v. United States
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[p]rearrangements, understandings or tentative planning between the involved parties which ... impose legal obligations on them either to sell or purchase the gift after it is given,”
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.