Furman v. Commissioner’s Empirical Analysis
1966
Citation profile
5 federal appellate · 2 state decisions
How this case has been cited
Cited by 68 later decisions — most recently May 2018 · most notably Bixby v. Commissioner (1972), Zmuda v. Commissioner (1982)
5 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
Relies on Gregory v. Helvering · Stevens v. Marks · On Lee v. United States · Bessemer Properties, Inc. v. Gamble · Skemp 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 68 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[while] this may be doctrine, it is not dogma and certainly it does not confer a license to substitute form for substance.”
1 later decision quote this exact passagee.g. Eger 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.