Dyer v. Commissioner’s Empirical Analysis
1979
Citation profile
4 federal appellate · 1 state decisions
How this case has been cited
Cited by 27 later decisions — most recently June 2012 · most notably Rutter v. Commissioner (1985), Take v. Commissioner (1984)
4 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 5 U.S.C. § 8118
Relies on Neill v. Commissioner · 72 F. Supp. 405 - Frye v. United States · Blackburn v. Commissioner · Board of Education of the City School District of the City of Lockport v. Licata · Claim of Edwards v. Board of Education
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“under a statute in the nature of a workmen's compensation act which provides compensation to employees for personal injuries or sickness incurred in the course of employment.”
4 later decisions quote this exact passage“amounts received under workmen's compensation acts as compensation for personal injuries or sickness”
2 later decisions quote this exact passage“). OPINION Section 104(a)(1) provides that, except in the case of amounts attributable to deductions allowed under section 213 , gross income does not include”
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.