Dudderar v. Commissioner’s Empirical Analysis
1965
Citation profile
7
cited by 7 later decisions
November 1990
most recently cited
5 federal appellate ·
Relationships
Applies 26 U.S.C. § 264
Relies on Knetsch v. United States · Handy & Harman v. Burnet · Smith v. Commissioner · Ice Service Co. v. Commissioner · Auclair Transportation, Inc. v. Riley
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“substantially all the premiums on the contract are paid within a period of four years from the date on which the contract is purchased.”
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.