Dellinger v. Commissioner’s Empirical Analysis
1959
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 26 later decisions (1 by the Supreme Court) — most recently June 2013 · most notably Loftin & Woodard, Inc. v. United States (1978), Pessin v. Commissioner (1972)
1 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
Relies on Wichita Terminal Elevator Co. v. Commissioner · Wichita Terminal Elevator Co. v. Commissioner · Palmer v. Commissioner · State Corp. Commission v. Federal Power Commission · Paramount-Richards Theatres, Inc. 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“only the vague testimony of the petitioner himself. Not only is it clear that he had no qualifications to express an acceptable opinion as to such values, but, in addition, his testimony was inherently improbable and unreasonable.”
1 later decision quote this exact passage“to be determined from all of the circumstances connected with the transaction * * *.”
1 later decision quote this exact passage“the fair market value of the * * * property received.”
1 later decision quote this exact passagee.g. Wolf v. Commissioner
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.