Fleming v. Commissioner’s Empirical Analysis
1934
Citation profile
How this case has been cited
Cited by 12 later decisions — most recently April 1989
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 Palmer v. Bender · United States v. Ludey · Murphy Oil Co. v. Burnet · Jones v. Commissioner · Macon Oil & Gas Co. 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.
“***** * * (3) Percentage depletion for oil and gas wells. — In the case of oil and gas wells the allowance for depletion shall he 27⅜ per centum of the gross income from the property during the taxable year. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion) from the property, except that in no case shall the depletion allowance, he less than it would be if computed without reference to this paragraph.”
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.