Dobbins v. Commissioner’s Empirical Analysis
31 F.2d 935 · 1929
Citation profile
8 federal appellate · 2 state decisions
How this case has been cited
Cited by 14 later decisions (2 by the Supreme Court) — most recently March 1963
8 federal appellate · 2 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
Applies 26 U.S.C. § 1061 (§ 13309 of the Tax Cuts and Jobs Act of 2017) · 26 U.S.C. § 1062 · 26 U.S.C. § 1249
Relies on Irwin v. Gavit · Bowers v. New York & Albany Lighterage Co. · Russell v. United States · United States v. Williams · Nichols ex rel. Estate of Nichols v. United States
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““While the fund here taxed might have been income to the estate of Murrell, it was a legacy in the hands of Emily M. Dobbins, received not from Edward T. Dobbins or his estate, but from Murrell Dobbins, under the residuary provisions of his will, and as such it was not taxable to Emily.””
1 later decision quote this exact passage · from the majority“shall not only operate to bar the remedy, but shall extinguish the liability.”
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.