Fisher v. Kavanagh’s Empirical Analysis
1951
Citation profile
6 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 27
Relies on Black Motor Co. v. Commissioner of Internal Revenue · Fowler Bros. & Cox, Inc. v. Commissioner of Internal Revenue · Pembroke Realty & Securities Corp. v. Commissioner of Internal Revenue · Piper v. United States
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In the case of amounts distributed in liquidation the part of such distribution which is properly chargeable to the earnings or profits accumulated after February 28, 1913, shall, for the purposes of computing the basic surtax credit under this section, be treated as a taxable dividend paid.””
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.