Danielson v. Commissioner’s Empirical Analysis
1965
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 161 later decisions — most recently November 2020 · most notably Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennan (1967), Buffalo Tool & Die Mfg. Co. v. Commissioner (1980)
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 Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Ullman v. Commissioner · Schulz v. Commissioner · Hamlin's Trust 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 161 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“consideration for capital stock and agreement not to compete -- Butler County Loan Company.”
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.