Farmer v. Commissioner’s Empirical Analysis
126 F.2d 542 · 1942
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently September 1990 · most notably A. & A. Tool & Supply Co. v. Commissioner (1950), Bowers v. Lumpkin (1944)
18 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
Relies on Murphy Oil Co. v. Burnet · Pittsburgh Hotels Co. v. Commissioner · Blackwell Oil & Gas Co. v. Commissioner · Quinn v. Commissioner of Internal Revenue · Helvering v. Ames
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The plaintiffs in each suit attacked the lessor’s title to the land and claimed an interest in the oil and gas that petitioners were receiving under their assignment of the lessor’s interest. The suits were defended and the claims of the plaintiff were held to be groundless, and petitioners’ title was established. Petitioners’ total cost of resisting this litigation was $10,804. They sought to deduct this amount as an ordinary business expense and have appealed from a decision disallowing the claim. [Emphasis supplied.]”
2 later decisions quote this exact passage · from the majority“Petitioners did more than litigate the right to receive oil royalty payments. The title to the oil and gas lease under which they received these payments depended upon the title to the land. Without title to the land they had nothing. It was therefore necessary for them to defend and establish the title to the land in order to retain their interest in the oil and gas.”
2 later decisions 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.