Daugherty v. Commissioner’s Empirical Analysis
63 F.2d 77 · 1933
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 13 later decisions — most recently January 1996
9 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
Applies 26 U.S.C. § 964
Relies on Lucas v. Earl · Poe v. Seaborn · Luce v. Burnet · Blumenthal v. Commissioner · Bishop 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“fruits [should not be] attributed to a different tree from that on which they grew”
1 later decision quote this exact passage · from the majority
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.