Dunning v. Commissioner’s Empirical Analysis
1937
Citation profile
33
cited by 33 later decisions
April 1947
most recently cited
2 federal appellate ·
Relationships
Relies on Douglas v. Willcuts · Burnet v. Wells · Hoeper v. Tax Commission · Becker v. St. Louis Union Trust Co. · Reinecke v. Smith
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is clear that section 166 of the Revenue Act of 1932 is not applicable in determining the issues, for the grantor could not at any time during the tawdble year revest in himself title * * [Italics added.]”
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.