Fisher v. Commissioner’s Empirical Analysis
1934
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently December 1962
1 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 Lucas v. Earl · Meehan v. Valentine · Cohan v. Commissioner · Martin v. Peyton · Widener 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“always subject to careful scrutiny and clear and convincing evidence is required to establish their bona fides.”
2 later decisions quote this exact passage“* * * The requisites of a partnership are that the parties must have joined together to carry on a trade or adventure for their common benefit, each contributing property or services, and having a community of interest in the profits. * * * [Meehan v. Valentine, 145 U. S. 611 , quoted in Schumacher v. Davis, (Dist. Ct., E. Dist. of N. Y.), 1 Fed. Supp. 959.]”
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.