Fuller v. Hofferbert’s Empirical Analysis
204 F.2d 592 · 1953
Citation profile
6 federal appellate · 1 district · 4 state decisions
How this case has been cited
Cited by 23 later decisions — most recently October 2014
6 federal appellate · 1 district · 4 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
Applies 26 U.S.C. § 116
Relies on Downs v. Commissioner · Swenson v. Thomas · Commissioner of Internal Revenue v. Swent · Myers v. Commissioner · Seeley v. Commissioner of Internal Revenue. Seeley v. Commissioner of Internal Revenue
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Because "domicile” and “residence” are usually in the same place, they are frequently used as if they had the same meaning. "Domicile," however, means living in a locality with intent to make it a fixed and permanent home, while "residence” simply requires bodily presence as an inhabitant in a given place.”
2 later decisions 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.