Fox v. Harrison’s Empirical Analysis
145 F.2d 521 · 1944
Citation profile
27 federal appellate · 1 district ·
How this case has been cited
Cited by 61 later decisions — most recently January 1997 · most notably Enoch v. Commissioner (1972), Wall v. United States (1947)
27 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 Dobson v. Commissioner · Smith v. United States · Commissioner v. Babson · Parker v. United States · Urling v. Fink
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 61 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * that Fox was acquiring said stock on behalf of the corporation and as a temporary expedient, and that when the corporation should accumulate a sufficient surplus and should have available funds, it would take the stock off of Fox's hands. He had no desire or purpose to make a permanent personal investment in the Cross stock.”
5 later decisions quote this exact passage · from the majority“essentially equivalent to the distribution of a taxable dividend,”
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.