Friend v. Commissioner’s Empirical Analysis
102 F.2d 153 · 1939
Citation profile
11 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 16 later decisions — most recently December 2014
11 federal appellate · 1 district · 1 state decisions
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. § 112
Relies on Helvering v. National Grocery Co. · Helvering v. Rankin · Josephine Throckmorton v. Washington Holt · St. Paul Plow Works v. Starling · French v. Hall
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he primary rule is to exclude all evidence which has not been made necessary by the opponent’s case.” Zurich, 163 F.2d at 795 (quoting Friend, 102 F.2d at 155 ). However, as noted above, the limitations of rebuttal evidence”
1 later decision quote this exact passage · from the majority““The determination of value involves a question of discretion, calling for sound and reasonable judgment, having as its basis due and proper consideration of all relevant facts and circumstances.””
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.