Dab v. Commissioner’s Empirical Analysis
1957
Citation profile
4 federal appellate ·
Relationships
Relies on Weiss v. Wiener · City Nat. Bank Bldg. Co. v. Helvering · City Nat'l Bank Bldg. Co. v. Commissioner · 353 Lexington Ave. Corp. v. Commissioner · Strand Amusement Co. 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““If a leasehold is acquired for business purposes for a specified sum, the purchaser may take as a deduction in his return an aliquot part of such sum each year, based on the number of years the lease has to run.””
2 later decisions 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.