Diaz v. Commissioner’s Empirical Analysis
1972
Citation profile
How this case has been cited
Cited by 78 later decisions — most recently November 2020 · most notably Dougherty v. Commissioner (1973), Estate of Reilly v. Commissioner (1981)
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 Broadcast Music, Inc. v. Havana Madrid Restaurant Corp.
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 78 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the ultimate task of a trier of the facts -- the distillation of truth from falsehood which is the daily grist of judicial life.”
11 later decisions quote this exact passage“must be careful to avoid making the courtroom a haven for the skillful liar or a quagmire in which the honest litigant is swallowed up.”
4 later decisions quote this exact passage“face- to-face with her priest in the courtroom”
2 later decisions 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.