Francis H. W. Ducros and Phyllis A. Ducros v. Commissioner of Internal Revenue’s Empirical Analysis
1959
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently September 1975
5 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
Applies 26 U.S.C. § 115
Relies on Helvering v. Gowran · United States v. Bess · Commissioner v. Stern · Riley Inv Co v. Commissioner of Internal Revenue · Warnock v. Davis
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[With exceptions not pertinent to this case], gross income does not include amounts received (whether in a single sum or otherwise) under a life insurance contract, if such amounts are paid by reason of the death of the insured.”
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.