Fletcher Trust Co. v. Commissioner’s Empirical Analysis
141 F.2d 36 · 1944
Citation profile
15 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 32 later decisions — most recently October 2003 · most notably Schuster v. Commissioner (1962), United States v. Botefuhr (2002)
15 federal appellate · 1 district · 2 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
Relies on Sanford's Estate v. Commissioner of Internal Revenue · United States v. Pelzer · Helvering v. Hutchings · Rasquin v. Humphreys · Higgins 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““upon notice to the Commissioner that any person is acting in a fiduciary capacity for a person subject to the liability specified in section 1025, the fiduciary shall assume, on behalf of such person, the powers, rights, duties, and privileges of such person under such section (except that the liability shall be collected from the estate of such person), until notice is given that the fiduciary capacity has terminated.””
3 later decisions quote this exact passage“The provisions of the Act ... make plain ... that the liability of the donor is primary....”
2 later decisions quote this exact passage“Neither do we think that notice to the donor is essential in order to maintain a proceeding against transferees....”
1 later decision quote this exact passage
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.