Fuld v. Commissioner’s Empirical Analysis
139 F.2d 465 · 1943
Citation profile
15 federal appellate · 1 district ·
How this case has been cited
Cited by 36 later decisions (1 by the Supreme Court) — most recently February 2014 · most notably Commissioner of Internal Revenue v. P Groetzinger (1987), Dunlap v. Oldham Lumber Co. (1950)
15 federal appellate · 1 district ·
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 Deputy v. du Pont · Commissioner of Internal Revenue v. Heininger · Dobson v. Commissioner · Helvering v. Winmill · Wilmington Trust Co. v. Helvering
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business”
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.