Dorman v. United States’s Empirical Analysis
296 F.2d 27 · 1961
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 28 later decisions — most recently January 2008 · most notably Commissioner v. Ferrer (1962), United States Freight Company and Subsidiaries v. The United States (1970)
12 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. § 1221 · 28 U.S.C. § 1291 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Helvering v. Horst · Bull v. United States · Commissioner of Internal Revenue v. P G Lake · Sweet v. United States · Bingham v. Commissioner of Internal Revenue
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]t is clear that an executory contract [to purchase a partnership interest] is a capital asset.”
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.