Fahs v. Florida Machine & Foundry Co.’s Empirical Analysis
168 F.2d 957 · 1948
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 9 later decisions — most recently May 1978
2 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 Portland Oil Co. v. Commissioner · Hazeltine Corp. v. Commissioner of Internal Revenue · Orange Securities Corp. v. Commissioner of Internal Revenue · Bassick v. Commissioner · Heberlein Patent Corp. v. United States
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We are of [the] opinion the district court’s finding that Franklin Russell, Senior, was not in ‘control’ of taxpayer corporation ‘immediately after the transfer’ on July 16, 1924 and therefore, that Section 112(b)(5) did not apply, is abundantly supported by the evidence.” Id. at 959 .”
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.