Fair v. Commissioner’s Empirical Analysis
1936
Citation profile
2
cited by 2 later decisions
October 1947
most recently cited
Relationships
Relies on Helvering v. Taylor · Reinecke v. Northern Trust Co. · Tyler v. United States · Blodgett v. Silberman · Helvering v. City Bank Farmers Trust Co.
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“almost universally established principle of estate taxation that real estate should be subject to death duties only in the country where situated.”
1 later decision quote this exact passage“a debt has a situs for taxation at the domicile of the creditor,”
1 later decision quote this exact passage“real property situated outside the United States,”
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.