Fox v. United States’s Empirical Analysis
397 F.2d 119 · 1968
Citation profile
3 federal appellate · 3 state decisions
How this case has been cited
Cited by 10 later decisions — most recently January 1991
3 federal appellate · 3 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 20 U.S.C. § 103 · 26 U.S.C. § 103 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Helvering v. Stockholms Enskilda Bank · Holley v. United States · Commissioner v. Ames Trust & Sav. Bank · Commissioner v. Meyer
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) General Rule. — Gross income does not include interest on— (1) the obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia; * * *”
1 later decision quote this exact passage · from the majoritye.g. King v. Commissioner“They represent only a deposit liability upon which a stated rate of interest is paid to the depositor.”
1 later decision quote this exact passage · from the majority“obligations which were created in the exercise of the state's borrowing power.”
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.