Durden v. Commissioner’s Empirical Analysis
1944
Citation profile
1 district ·
How this case has been cited
Cited by 56 later decisions — most recently March 2019 · most notably Riss v. Commissioner (1971), Axelrod v. Commissioner (1971)
1 district ·
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 Chicago St Co v. Pullman South Car Co · Fay v. Commissioner · Davis v. Commissioner · Hall v. Commissioner · Ebbert 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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“fires, storms, shipwreck, or other casualty.”
4 later decisions quote this exact passage“'an undesigned, sudden and unexpected event'”
4 later decisions quote this exact passage“an accident or casualty proceeds from an unknown cause or is an unusual effect of a known cause. Either may be said to occur by chance and unexpectedly.”
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.