Fulman v. United States’s Empirical Analysis
1978
Citation profile
113 federal appellate · 3 district · 3 state decisions
How this case has been cited
Cited by 317 later decisions (19 by the Supreme Court) — most recently January 2018 · most notably National Muffler Dealers Assn., Inc. v. United States (1979), Rowan Cos. v. United States (1981)
113 federal appellate · 3 district · 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.
Appellate journey
reviewedFulman v. United States (from First Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 562
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · United States v. Correll · Fourco Glass Company v. Transmirra Products Corporation · Bingler v. Johnson · Commissioner v. Acker
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 317 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“should not be overturned except for weighty reasons”
16 later decisions quote this exact passage · from the majority“[T]he issue before us is not how we might resolve the statutory ambiguity in the first instance, but whether there is any reasonable basis for the resolution embodied in the Commissioner's Regulation.”
5 later decisions quote this exact passage · from the majority“If property is transferred ... in connection with the performance of services, the person performing such services may elect to include in gross income under section 83(b) the excess (if any) of the fair market value of the property at the time of transfer ... over the amount (if any) paid for such property .... The fact that the transferee has paid full value for the property transferred, realizing no bargain element in the transaction, does not preclude the use of the election as provided for in this section.”
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.