Furlong v. Commissioner’s Empirical Analysis
1994
Citation profile
1 federal appellate · 2 state decisions
How this case has been cited
Cited by 12 later decisions — most recently August 2010
1 federal appellate · 2 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. § 2057 · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 72
Relies on Federal Communications Commission v. Beach Communications, Inc. · Pension Benefit Guaranty Corporation v. RA Gray & Co. · Lister v. United States · Cochran v. United States · Welch v. Henry
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“does not differ from the prohibition against arbitrary and irrational legislation that we clearly enunciated in Turner Elkhorn.”
2 later decisions 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.