Fuhlage v. Commissioner’s Empirical Analysis
1935
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently June 1952 · most notably Hirsch v. Commissioner (1941), Natwick v. Commissioner (1937)
1 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 Helvering v. Taylor · Brewster v. Gage · Maryland Casualty Co. v. United States · Helvering v. Bliss · Brown 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“4. Personal exemption of a head, of family. — A head of a family is an individual who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship, relationship by marriage, or by adoption, and whose right to exercise family control and provide for these dependent individuals is based upon some moral or legal obligation. * * *”
3 later decisions quote this exact passage“amounts distributed in partial liquidation”
2 later decisions quote this exact passage“a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock.”
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.