Denton v. Commissioner’s Empirical Analysis
1953
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 11 later decisions — most recently December 1989
1 federal appellate · 1 state decisions
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 Leach v. Commissioner · Rite-Way Products, Inc. v. Commissioner · United States v. Scott · Commissioner of Internal Revenue v. Keller · Graham 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Method of collection.— (a) The amounts of the following liabilities shall, ... be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the taxes with respect to which the liabilities were incurred: (1) Income, estate, and gift taxes.— (A) Transferees. — The liability, at law or in equity, of a transferee of property— (i) of a taxpayer in the case°of a tax imposed by subtitle A (relating to income taxes).”
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.