Friedman v. Delaney’s Empirical Analysis
171 F.2d 269 · 1948
Citation profile
16 federal appellate · 1 district ·
How this case has been cited
Cited by 34 later decisions — most recently August 1984 · most notably International Trading Co. v. Commissioner (1960), Lutz v. Commissioner (1960)
16 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
Applies 26 U.S.C. § 23
Relies on Welch v. Helvering · Deputy v. du Pont · Commissioner of Internal Revenue v. Heininger · Dunn & McCarthy, Inc. v. Commissioner · W. F. Young, Inc. 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“However unfortunate the giving of this assurance may appear in retrospect, under the circumstances at the time it seems to me a natural, certainly not an extraordinary, thing for Friedman to have done in the service of his client. And having given the assurance, I further think it was not unreasonable for Friedman to regard it as a matter of professional honor, in the maintenance of his good will and standing at the bar, to make good on that assurance.”
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.