Fowler v. United States’s Empirical Analysis
352 F.2d 100 · 1965
Citation profile
32 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 39 later decisions — most recently May 2014 · most notably United States v. Helmsley (1991), Canaday v. United States (1966)
32 federal appellate · 2 district · 1 state decisions
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
Applies 26 U.S.C. § 7201
Relies on Holland v. United States · Spies v. United States · Quercia v. United States · Smith v. United States · Goss v. Board of Education
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he government was bound to follow appellants' method of accounting in computing taxable income.”
2 later decisions quote this exact passage · from the majority“Communications in private between husband and wife are assumed to be confidential, though of course this assumption will be strengthened if confidentiality is expressly affirmed, or if the subject is such that the communicating spouse would probably desire that the matter be kept secret, either because its disclosure would be embarrassing of for some other reason. However, a variety of, factors, including the nature of the message or the circumstances under which it was delivered, may serve to rebut a claim that confidentiality was intended. ****** The fact that the communication relates to business transactions may show that it was not intended as confidential. Exam-pies are statements about business agreements between the spouses, or about business matters transacted by one spouse as agent for the other, or about property or conveyances. Usually such statements relate to facts which are intended later to become publicly known. To cloak them with privilege when the transactions come into litigation would be productive of special inconvenience and injustice.”
1 later decision quote this exact passage · from the majority“elected one method of determining depreciation and that election binds them for purposes of this action.”
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.