Dodd v. Commissioner’s Empirical Analysis
1942
Citation profile
10
cited by 10 later decisions
June 1955
most recently cited
1 federal appellate ·
Relationships
Relies on Helvering v. Bashford · Coley v. Commissioner · Carter Publications, Inc. v. Commissioner · Prescott v. Commissioner · Muskegon Motor Specialties Co. v. Commissioner
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“despite the provisions of section 117(a), 100 per centum of the gain so recognized shall be taken into account in computing net income.”
1 later decision quote this exact passage“amounts distributed in partial liquidation”
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.