Dennis v. Commissioner’s Empirical Analysis
1971
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently April 2017
2 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 Golsen v. Commissioner · Golsen v. Commissioner · Industrial National Bank of Rhode Island v. Wingate Corp. · Pinellas Ice & Cold Storage Co. v. Commissioner · Goodall-Sanford, Inc. v. United Textile Workers, A. F. L. Local 1802
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It was incumbent upon petitioner to show that there had been an equitable assignment to him of the new Napier inventions prior to July 1944, the date these inventions, were actually reduced to practice. Even if we were to infer that there was some sort of assignment of these inventions to petitioner prior to August 11, 1944, the date on which Napier assigned to the Den-Nap partnership ‘all of his existing inventions and applications for patents relative to the manufacture and use of electric molds in the recapping of tires, subject to such licenses and assignments as are now outstanding,’ such an inference would not place the assignment prior to the date of ‘actual reduction to practice’ of the inventions.””
3 later decisions quote this exact passage“who has acquired his interest in such property in exchange for consideration in money or money's worth paid to such creator prior to actual reduction to practice of the invention . . .,”
1 later decision quote this exact passage“assumed the economic risk in the new corporation by taking a note, payment of which was completely dependent on the success of the new business . . .,”
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.