Freihofer Baking Co. v. Commissioner’s Empirical Analysis
151 F.2d 383 · 1945
Citation profile
12 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 28 later decisions (2 by the Supreme Court) — most recently September 1990 · most notably Rothensies v. Electric Storage Battery Co. (1946), Gulf Oil Corporation v. Commissioner of Internal Revenue (1990)
12 federal appellate · 1 district · 1 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 Dobson v. Commissioner · United States v. Butler · Security Flour Mills Co. v. Commissioner · Bingham's Trust v. Commissioner of Internal Revenue · Dixie Pine Products Co. 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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“§ 23. Deductions from gross income. In computing net income there shall be allowed as deductions: * * *”
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.