Dixon v. Commissioner’s Empirical Analysis
1973
Citation profile
How this case has been cited
Cited by 9 later decisions — most recently August 1988
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 Board of Tax Appeals v. United States ex rel. Shults Bread Co. · Newmark v. Commissioner · Elias v. Pitucci · Teal v. King Farms Co. · Rex Co. v. Wenatchee Rex Spray Co.
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in the instant case, the delay was the result of a mistake. Neither the mistake nor the delay was to any degree attributable to any willful misconduct by respondent’s attorneys or agents. Upon discovery of the mistake, immediate action was taken to rectify it.”
1 later decision quote this exact passage“An injustice completely out of proportion to respondent's inadvertent failure would occur if the Court did not permit him to file his answer.”
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.