Daine v. Commissioner’s Empirical Analysis
1947
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 66 later decisions — most recently February 2008 · most notably Daine v. Commissioner (1948), Ianniello v. Comm'r (1992)
5 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 New Colonial Ice Co. v. Helvering · Helvering v. Clifford · Lucas v. Earl · Commissioner v. Tower · North American Oil Consolidated v. Burnet
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 66 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in discharge of * * * a legal obligation which * * * is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce or separation”
1 later decision quote this exact passage · from the majority“that is, a separation consummated 'under a decree * * * of separate maintenance.'”
1 later decision quote this exact passage“the deduction clearly falls within some deduction provision of the taxing act.”
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.