Freudmann v. Commissioner’s Empirical Analysis
1948
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 11 later decisions (1 by the Supreme Court) — most recently March 1989
3 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
Applies 26 U.S.C. § 182 · 26 U.S.C. § 42
Relies on D. Ginsberg & Sons, Inc. v. Popkin · United States v. Chase · Helvering v. Bruun · Heiner v. Mellon · Helvering v. Enright's Estate
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If a taxpayer changes his accounting period from fiscal jrear to calendar year, from calendar year to fiscal year, or from one fiscal year to another, the net income shall, with the approval of the Commissioner, be computed on the basis of such new accounting period, subject to the provisions of section 47.”
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.