Dann v. Commissioner’s Empirical Analysis
1958
Citation profile
31
cited by 31 later decisions
November 1979
most recently cited
10 federal appellate · 1 district ·
Relationships
Relies on Burnet v. Harmel · Palmer v. Bender · Commissioner v. Southwest Exploration Co. · Crowell Land & Mineral Corp. v. Commissioner · Albritton 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““After execution of the above-described agreements between Lane and petitioners, the latter retained no economic interest in the usable soil contained in the tracts of land therein described. The parties intended to, and did, effect completed sales of all the usable soil in place, within specified areas and at specified cubic yard prices.””
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.