Fuller v. Commissioner’s Empirical Analysis
1953
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 98 later decisions — most recently December 2016 · most notably Acker v. Commissioner (1956), Schuster v. Commissioner (1962)
7 federal appellate ·
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 Commissioner of Internal Revenue v. Heininger · Lilly v. Commissioner · Sullenger v. Commissioner · Standard Oil Co. v. Commissioner · National Brass Works, 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 98 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * In the event of a failure to file the required declaration, the amount of the estimated tax for the purposes of this provision is zero.”
2 later decisions 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.