Dickman v. Commissioner’s Empirical Analysis
1982
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 14 later decisions (1 by the Supreme Court) — most recently February 2002
8 federal appellate ·
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.
Appellate journey
Relationships
Applies 26 U.S.C. § 2501
Relies on Automobile Club of Mich. v. Commissioner · Dixon v. Unied States · Commissioner v. Wemyss · Smith v. Shaughnessy · Robinette v. Helvering
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“regardless of the means or device employed”
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.