Commissioner of Internal Revenue v. Duberstein D Stanton’s Empirical Analysis
1960
Citation profile
3,540 federal appellate · 79 district · 83 state decisions
How this case has been cited
Cited by 5,417 later decisions (39 by the Supreme Court) — most recently March 2023 · most notably Ornelas v. United States (1996), MARKMAN Et Al. v. WESTVIEW INSTRUMENTS, INC., Et Al. (1996)
3,540 federal appellate · 79 district · 83 state decisions — followed in 17 states
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.
Appellate journey
reviewedMose Duberstein and Sylvia Duberstein, Husband and Wife v. Commissioner of Internal Revenue (from Sixth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 102 · 26 U.S.C. § 22 · 26 U.S.C. § 74 · 26 U.S.C. § 7482
Relies on United States v. United States Gypsum Co. · Welch v. Helvering · Graver Tank & Mfg. Co. v. Linde Air Products Co. · Commissioner of Internal Revenue v. Heininger
Cited together with United States v. United States Gypsum Co. · Welch v. Helvering · Bogardus v. Commissioner · Commissioner v. LoBue · Commissioner of Internal Revenue v. Court Holding Co
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 5,417 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A finding is 'clearly erroneous' when although there is evidence to support it, the reviewing court on the entire evidence is left with the definite and firm conviction that a mistake has been committed.”
306 later decisions quote this exact passage · from the majority“in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury.”
20 later decisions quote this exact passage · from the majority“appears based in the sort of informed experience with human affairs that fact-finding tribunals should bring to this task.”
3 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.