Fleming v. Commissioner’s Empirical Analysis
1944
Citation profile
How this case has been cited
Cited by 11 later decisions — most recently September 1981
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 Sanford's Estate v. Commissioner of Internal Revenue · Tait v. Western Maryland Railway Co. · Graham v. Goodcell · Commissioner of Internal Revenue v. Gooch Milling & Elevator Co · Rasquin v. Humphreys
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * That Congress recognized that both taxpayers and the Commissioner sometimes take inconsistent positions in the treatment of taxes is apparent from its enactment of section 820 of the Revenue Act of 1938, now section 3801 of the Internal Revenue Code, the purpose of which is to “take the profit out of inconsistency.” See Senate Finance Committee Report, 75th Cong., 3d sess., S. Rept. 1567.”
1 later decision quote this exact passage“In the absence of a closing agreement, valid compromise, final adjudication, or the running of the statute of limitations, the Commissioner may make new and different assessments against the same taxpayer, for the same year, and in respect of the same type of tax.”
1 later decision quote this exact passagee.g. Rife 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.