Fleming v. Campbell’s Empirical Analysis
205 F.2d 549 · 1953
Citation profile
15 federal appellate · 1 district ·
How this case has been cited
Cited by 20 later decisions — most recently March 2001
15 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. § 112
Relies on Stephens County v. Mid-Kansas Oil & Gas Co. · Waggoner Estate v. Sigler Oil Co. · Sheffield v. Hogg · Tennant v. Dunn · Sheppard v. Stanolind Oil & Gas Co.
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that the mineral interest in the Ector County lands was an interest in fee and that in the Gregg County lands, for which it was exchanged, was a leasehold of a fee which does not have thirty or more years to run, and that therefore under the regulation the interests exchanged were not of like kind”
3 later decisions quote this exact passagee.g. Fleming v. Commissioner · Wm. Fleming and Bessie M. Fleming (Husband and Wife), F. Howard Walsh and Mary D. Walsh (Husband and Wife) and Mary D. Fleming Walsh v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Wm. Fleming and Bessie M. Fleming (Husband and Wife), F. Howard Walsh and Mary D. Walsh (Husband and Wife) and Mary D. Fleming Walsh
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.