Foster v. Commissioner’s Empirical Analysis
1941
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 13 later decisions — most recently February 1969
3 federal appellate · 1 district ·
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
Relies on Irwin v. Gavit · Anderson v. Wilson · Hagan v. Commissioner's Court · Fall River Electric Light Co. v. Commissioner · Kena, Inc. v. Commissioner
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The reports of the House Ways and Means Committee and of the Senate Finance Committee relating to this subsection, which was added in 1934, leave no doubt that it was meant to limit subsections (a) and (b). * * * [Emphasis supplied.]”
1 later decision quote this exact passagee.g. Reis 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.