Flinchbaugh v. Commissioner’s Empirical Analysis
1943
Citation profile
How this case has been cited
Cited by 17 later decisions — most recently August 2000
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 Riley Inv Co v. Commissioner of Internal Revenue · Lucas v. Pilliod Lumber Co. · Scaife Co. v. Commissioner · Hornsby v. Commissioner · Winston v. Commissioner
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The opportunity to elect to value property of a decedent's estate as of one year after the decedent's death is one "of legislative grace”
1 later decision quote this exact passage“and therefore must be made in the manner and in the time prescribed by Congress. * * *”
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.