Daugherty v. Commissioner’s Empirical Analysis
1982
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 43 later decisions — most recently February 2015 · most notably Cramer v. Commissioner (1993), Cottle v. Commissioner (1987)
1 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 Welch v. Helvering · Corn Products Refining Company v. Commissioner of Internal Revenue · Lyeth v. Hoey · Commissioner of Internal Revenue v. P G Lake · Malat v. Riddell
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“of property used in the trade or business”
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.