Dritz v. Commissioner’s Empirical Analysis
1969
Citation profile
10
cited by 10 later decisions
December 1986
most recently cited
5 federal appellate ·
Relationships
Relies on Cohan v. Commissioner · Hague Estate v. Commissioner · Estate of Hague v. Commissioner · Hague v. Commissioner · Elliott 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the running of the statute of limitations . . . depend upon . . . happenstance.”
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.