R. L. Phinney, District Director of Internal Revenue v. J. Chrys Dougherty Et Ux.’s Empirical Analysis
307 F.2d 357 · 1962
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently July 1999
6 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 Davison v. Commissioner · Davison v. Commissioner · Smith 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he purpose of serving the purely social purposes of the fraternity cannot be said to be minor and incidental to its broader educational purposes.”
1 later decision quote this exact passage · from the majority“organized and operated exclusively for religious, charitable, scientific,… literary or educational purposes…”
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.