Fox v. Commissioner’s Empirical Analysis
1950
Citation profile
12
cited by 12 later decisions
June 1973
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 23
Relies on Spring City Foundry Co. v. Commissioner · Eckert v. Burnet · Campbell v. Commissioner · Gimbel v. Commissioner · Hale v. Commissioner
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) if incurred in trade or business; or 4”
1 later decision quote this exact passagee.g. Fox v. Commissioner
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.