Dillin v. United States’s Empirical Analysis
433 F.2d 1097 · 1970
Citation profile
23 federal appellate ·
How this case has been cited
Cited by 40 later decisions — most recently May 2020 · most notably Estate of Mixon v. United States (1972), Alterman Foods, Inc. v. United States (1974)
23 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
Applies 26 U.S.C. § 243 · 26 U.S.C. § 301
Relies on Will v. United States · Fin Hay Realty Co. v. United States · Tyler v. Tomlinson · United States v. Simon W. Henderson, Jr., Independent for the Estate of Louise R. Henderson, Deceased · Commissioner v. Meridian & Thirteenth Realty 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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) the names given to the certificates evidencing the indebtedness; (2) the presence or absence of a maturity date; (3) the source of the payments; (4) the right to enforce the payment of principal and interest; (5) participation in management; (6) a status equal to or inferior to that of regular corporate creditors; (7) the intent of the parties; (8) 'thin' or adequate capitalization; (9) identity of interest between creditor and stockholder; (10) payment of interest only out of 'dividend' money; (11) the ability of the corporation to obtain loans from outside lending institutions.”
3 later decisions quote this exact passage“[a] highly significant feature of a debtor-creditor relationship.”
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.