Dill Co. v. Commissioner’s Empirical Analysis
1959
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently November 2005
3 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 North American Oil Consolidated v. Burnet · Virginia Iron Coal & Coke Co. v. Commissioner of Internal Revenue · Gilken Corp. v. Commissioner · United States ex rel. F. B. Spears & Sons v. Arthur Storm Co. · Virginia Iron Coal & Coke 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Dill Company "Manufacturing Chemists "Norristown, Pennsylvania "April 29, 1954 "Espotabs Corporation "110 Mamaroneck Ave., "White Plains, New York. "Attention: Ivan D. Combe "Dear Mr. Combe: "This will acknowledge receipt of your check for the amount of $50,000 in accordance with Paragraph (B) on Page 9 of the Espotab License agreement. "Having elected to extend the License Agreement until April 30, 1959, we wish you every success in promoting the sale of Espotabs. "Yours very truly, "The Dill Company "Russell M. Troutman "President "RMT:CEM "Encl.”
1 later decision quote this exact passage“On the one hand it appears the $50,000 was paid in consideration for a 5-year extension of the license agreement; and yet, on the other, it seems clear that the payment was also intended to reduce or be applied against the agreed purchase price in the event the option to purchase was exercised.”
1 later decision quote this exact passagee.g. Koch v. Commissioner“We hereby give you notice of our election to extend the term of our license agreement until April 30, 1959 under the provision of paragraph (b) on page 9 of that agreement. We enclose our certified check in the amount of $50,000.”
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.