Danenberg v. Commissioner’s Empirical Analysis
1979
Citation profile
6 federal appellate · 1 state decisions
How this case has been cited
Cited by 55 later decisions — most recently March 2018 · most notably United States v. Pirro (2000), National-Standard Co. v. Commissioner (1983)
6 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. § 6653
Relies on United States v. Radio Television News Directors Ass'n · United States v. Kirby Lumber Co. · Stoltzfus v. United States · Webb v. Commissioner · Helvering v. Hammel
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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis ...”
2 later decisions quote this exact passage“Cancellation of Indebtedness and the Federal Income Tax: A Problem of Creeping Confusion,”
2 later decisions quote this exact passage“income is not realized by a taxpayer by virtue of the discharge ... of his indebtedness as the result of ... an agreement among his creditors not consummated under any provision of the Bankruptcy Act, if immediately thereafter the taxpayer's liabilities exceed the value of his assets.”
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.