Dunn v. Commissioner’s Empirical Analysis
1978
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 250 later decisions — most recently November 2019 · most notably Dreicer v. Commissioner (1982), Golanty v. Commissioner (1979)
10 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.
Relationships
Relies on Commissioner v. Brown · Bessenyey v. Commissioner · Jasionowski v. Commissioner · Bessenyey v. Commissioner · United States v. Davis
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 250 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any activity other than one with respect to which deductions are allowable for the taxable year under section 162 or under paragraph (1) or (2) of section 212 .”
6 later decisions quote this exact passage“respondent has established that Herbert’s activities were not engaged in for profit”
3 later decisions quote this exact passage“activity * * * not engaged in for profit”
3 later decisions 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.