Dowd v. Commissioner’s Empirical Analysis
1977
Citation profile
How this case has been cited
Cited by 18 later decisions — most recently January 2017
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 Welch v. Helvering · Gregory v. Helvering · Deputy v. du Pont · United States v. Gilmore · Kornhauser v. United States
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that these payments were inextricably linked to his trade or business and, therefore, the payment was deductible as 'cost of sales' or as an ordinary and necessary business expense.”
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.