Ferguson v. Forstmann’s Empirical Analysis
25 F.2d 47 · 1928
Citation profile
8 federal appellate · 3 district · 2 state decisions
How this case has been cited
Cited by 18 later decisions — most recently June 1981
8 federal appellate · 3 district · 2 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
Relies on Pendleton v. Perkins · Phœnix Insurance v. Abbott
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]t received and held . .. dividends in trust for some person whose identity was unascertained .... It was thus a fiduciary, within the meaning of [the Internal Revenue Code and its regulations].”
1 later decision quote this exact passage · from the majority““The term 'fiduciary’ means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.” .”
1 later decision quote this exact passage · from the majoritye.g. Hart v. Commissioner
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.