Dunlap v. Commissioner’s Empirical Analysis
1982
Citation profile
7 federal appellate · 1 state decisions
How this case has been cited
Cited by 25 later decisions — most recently June 2018 · most notably Rice's Toyota World, Inc. v. Commissioner (1983), Estate of Thomas v. Commissioner (1985)
7 federal appellate · 1 state decisions
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. § 1234
Relies on Virginia Iron Coal & Coke Co. v. Commissioner of Internal Revenue · United States ex rel. F. B. Spears & Sons v. Arthur Storm Co. · Virginia Iron Coal & Coke Co. v. Commissioner · Dunlap v. Commissioner
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.