Ferrer v. Commissioner’s Empirical Analysis
1961
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 38 later decisions — most recently March 2013 · most notably Commissioner v. Ferrer (1962), Martin Ice Cream Co. v. Comm'r (1998)
4 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 Columbia Properties, Inc. v. State Board of Tax Commissioners · Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. Gold · Marcus Breier Sons, Inc. v. Marvlo Fabrics, Inc. · Stern v. Commissioner · Golonsky 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to any extent the consequence of, or consideration for, petitioner's personal services.”
1 later decision quote this exact passage · from the majority“gain from the sale or exchange of a capital asset held for more than 6 months,”
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.