DeJong v. Commissioner’s Empirical Analysis
1962
Citation profile
50 federal appellate · 1 state decisions
How this case has been cited
Cited by 188 later decisions (1 by the Supreme Court) — most recently April 2018 · most notably Hernandez v. Commissioner (1989), Allen v. Commissioner (1989)
50 federal appellate · 1 state decisions
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 United States v. United States Gypsum Co. · Commissioner of Internal Revenue v. Duberstein D Stanton · Graver Tank & Mfg. Co. v. Linde Air Products Co. · Commissioner of Internal Revenue v. Heininger · Old Colony Trust 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 188 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A gift is generally defined as a voluntary transfer of property by the owner to another without consideration therefor. If a payment proceeds primarily from the incentive of anticipated benefit to the payor beyond the satisfaction which flows from the performance of a generous act, it is not a gift.”
17 later decisions quote this exact passage · from the majority“operated exclusively for religious, charitable, scientific, literary, or educational purposes.”
8 later decisions quote this exact passage · from the majority“the constraining force of any moral or legal duty”
7 later decisions 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.