Phillips v. Frank’s Empirical Analysis
295 F.2d 629 · 1961
Citation profile
25 federal appellate · 1 district ·
How this case has been cited
Cited by 38 later decisions — most recently July 1991 · most notably In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United States (1975), Warren Jones Co. v. Commissioner (1975)
25 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
Relies on Bedell v. Commissioner · Ennis v. Commissioner · Lee v. Commissioner · Johnston 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The fact that the likelihood of realizing a profit might increase as the amount of his investment decreases from receipt of periodic payments does not convert any part of such payments into payments on the hoped for or expected profit. * * *”
1 later decision 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.