Dixon v. Commissioner’s Empirical Analysis
1957
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently September 2007 · most notably Reaves v. Commissioner (1961), Vaira v. Commissioner (1971)
4 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 Spies v. United States · Lucas v. Pilliod Lumber Co. · Acker v. Commissioner · Plunkett v. Commissioner · Plunkett 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“makes clear that no tax officer has power to substitute something else for the verification specified by the statute.”
1 later decision quote this exact passage“which shall contain or be verified by a written declaration that it is made under the penalties of perjury.”
1 later decision quote this exact passage“as a joint return and request the Court to accept it as such in all respects”
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.