Filesi v. United States’s Empirical Analysis
352 F.2d 339 · 1965
Citation profile
11 federal appellate · 1 district · 8 state decisions
How this case has been cited
Cited by 24 later decisions — most recently June 1997
11 federal appellate · 1 district · 8 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. § 4231
Relies on The Flintkote Company, a Corporation v. Elmer Lysfjord and Walter R. Waldron, Doing Business as Aabeta Co. · Local Union No. 787, International Union of Electrical, Radio & Machine Workers v. Collins Radio Co. · Thompson v. Bowman · Seldner v. Mount Jackson National Bank
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A] partner has the authority to bind the other members of the firm by statements made after dissolution of the partnership only when the statements are made while in the process of winding up the partnership affairs.”
1 later decision quote this exact passage · from the majority“Declarations Against Interest: An Exception to the Hearsay Rule,”
1 later decision quote this exact passage · from the majoritye.g. Kub v. Commissioner
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.