Downes v. Commissioner’s Empirical Analysis
1927
Citation profile
How this case has been cited
Cited by 39 later decisions — most recently October 2017 · most notably Millsap v. Commissioner (1988), Ladden v. Commissioner (1962)
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 Mabel Elevator Co. v. Commissioner · Dallas Brass & Copper Co. v. Commissioner · Union Metal Mfg. Co. v. Commissioner · Bartley 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Section 1212 of the Revenue Act of 1926 does not afford the petitioner relief in this case. That section does not afford taxpayers the privilege of filing income-tax returns upon the basis of community property laws whore they did not originally file returns on such basis.”
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.