Fischer v. Commissioner’s Empirical Analysis
1955
Citation profile
12
cited by 12 later decisions
October 1967
most recently cited
Relationships
Relies on Southeastern Finance Co. v. Commissioner of Internal Revenue · Bouche v. Commissioner · Southeastern Finance Co. v. Commissioner · Joyce v. Commissioner · Tarbox Corp. 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Reliance upon rumor that the Commissioner would not enforce the law amounts to willful neglect.”
1 later decision quote this exact passage“due to reasonable cause and not to willful neglect.”
1 later decision 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.