Duttenhofer v. Commissioner’s Empirical Analysis
1967
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 67 later decisions (1 by the Supreme Court) — most recently May 2020 · most notably United States v. Boyle (1985), Paula Constr. Co. v. Commissioner (1972)
8 federal appellate · 1 district ·
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 United States v. Grinnell Corp. · Haywood Lumber & Mining Co. v. Commissioner · Logan Lumber Co. v. Commissioner · Hatfried, Inc. v. Commissioner · Ferrando v. United States
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 67 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“decisions and thus giving him effective control of administering the estate, whereas this responsibility was basically”
1 later decision quote this exact passage“the exercise of ordinary business care and prudence.”
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.