Dodge v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• termite damage occurring over at least 5 years is in the nature of gradual erosion or deterioration of property and is not a casualty loss

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Maher v. Commissioner
  U.S. Tax Court· 1981-04-08· cited 36×
• Kilroe v. Commissioner
  U.S. Tax Court· 1959-09-29· cited 31×
• Hoppe v. Commissioner
  U.S. Tax Court· 1964-07-28· cited 26×
• Rudolf Lewis Hoppe and Ann Erna Hoppe v. Commissioner of Internal Revenue
  Ninth Circuit· 1966-02-04· cited 19×
• Buist v. United States
  E.D. South Carolina· 1958-08-21· cited 19×
• Burns v. United States
  N.D. Ohio· 1959-05-25· cited 16×

Cites

6 cases in this archive are cited by this case.

• Fay v. Helvering
  Second Circuit· 1941-06-02· cited 96×
• United States v. Rogers
  Ninth Circuit· 1941-05-01· cited 48×
• Rosenberg v. Commisssioner of Internal Revenue
  Eighth Circuit· 1952-06-26· cited 36×
• Shopmaker v. United States
  E.D. Missouri· 1953-10-02· cited 19×
• Rosenberg v. Commissioner
  U.S. Tax Court· 1951-06-18· cited 15×
• Hale v. Welgh
  D. Massachusetts· 1941-05-08· cited 8×