Forbes v. Commissioner’s Empirical Analysis
1935
Citation profile
3
cited by 3 later decisions
October 1973
most recently cited
Relationships
Relies on Poe v. Seaborn · Spindle v. Shreve · Gray v. Whittemore · Gibbens v. Gibbens · Crapo v. Price
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the basis shall be the fair market value of such property at the time of such acquisition.”
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.